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SCHEDULES

SCHEDULE 6U.K. Air passenger duty: administration and enforcement

Preferential debtU.K.

13F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In Schedule 4 to the M1Insolvency (Northern Ireland) Order 1989 (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5B there shall be inserted—

5CAny amount which is due by way of air passenger duty from the debtor at the relevant date and which became due within the period of six months next before that date.

Textual Amendments

F1Sch. 6 para. 13(1)(2) repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 2 (with art. 4)

Marginal Citations