SCHEDULES

SCHEDULE 3S PREFERRED DEBTS

Part IS List of Preferred Debts

Debts due to Customs and ExciseS

2(1)Any value added tax which is referable to the period of six months next before the relevant date.

(2)The amount of any car tax which is due at the relevant date from the debtor and which became due within a period of twelve months next before that date.

(3)Any amount which is due—

(a)by way of general betting duty or bingo duty, or

(b)under section 12(1) of the M1Betting and Gaming Duties Act 1981 (general betting duty and pool betting duty recoverable from agent collecting stakes), or

(c)under section 14 of, or Schedule 2 to, that Act (gaming licence duty),

from the debtor at the relevant date and which became due within the period of twelve months next before that date.

[F1(4)The amount of any excise duty on beer which is due at the relevant date from the debtor and which became due within a period of 6 months next before that date.]