33(1)In section 347 (distress, etc)—U.K.
(a)for subsection (3) substitute—
“(3)Subsection (3A) applies where—
(a)any person (whether or not a landlord or person entitled to rent) has distrained upon the goods or effects of an individual who is adjudged bankrupt before the end of the period of 3 months beginning with the distraint, or
(b)Her Majesty's Revenue and Customs has been paid any amount from an account of an individual under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts) and the individual is adjudged bankrupt before the end of the period of 3 months beginning with the payment.
(3A)Where this subsection applies—
(a)in a case within subsection (3)(a), the goods or effects, or the proceeds of their sale, and
(b)in a case within subsection (3)(b), the amount in question,
is charged for the benefit of the bankrupt's estate with the preferential debts of the bankrupt to the extent that the bankrupt's estate is for the time being insufficient for meeting them.”;
(b)in subsection (4), for “(3)” substitute “ (3A) ”.
(2)In paragraph 40(3) of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (which amends section 347(3) of the Insolvency Act 1986 to substitute “ made ” for “adjudged”), the reference to subsection (3) of section 347 is to be read as a reference to the version of subsection (3) substituted by sub-paragraph (1) of this paragraph.