SCHEDULES
SCHEDULE 10

Capital Gains : Administration
Section 45.
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Priority of tax in bankruptcy
15
1
In a bankruptcy under the law of any part of the United Kingdom capital gains tax and corporation tax shall each have the same priority as income tax.
2
In the application of this Part of this Act to Northern Ireland the reference in this paragraph to priority in bankruptcy includes a reference to any other priority given to income tax under the Bankruptcy Acts (Northern Ireland) 1857 to 1964.
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schs. 6–10 repealed (except Sch. 10 para. 15) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157, 158, Sch. 8 and Sch. 10 para. 15 repealed by S.I. 1980/561 (N.I. 4), Sch. 3 and also expressed to be repealed (E.W.) in part by Insolvency Act 1985 (c.65, SIF 66), s. 235(2)(3), Sch. 9 para. 11, Sch. 10 Pt. III and (S.) by Bankruptcy (Scotland) Act 1985 (c.66, SIF 66), s. 78(2), Sch. 8
Schs. 6–10 repealed (except Sch. 10 para. 15) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157, 158, Sch. 8 and Sch. 10 para. 15 repealed by S.I. 1980/561 (N.I. 4), Sch. 3 and also expressed to be repealed (E.W.) in part by Insolvency Act 1985 (c.65, SIF 66), s. 235(2)(3), Sch. 9 para. 11, Sch. 10 Pt. III and (S.) by Bankruptcy (Scotland) Act 1985 (c.66, SIF 66), s. 78(2), Sch. 8