SCHEDULES
C1C2SCHEDULE 6 The Categories of Preferential Debts
Sch. 6 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 145, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 3
Category 3: Social security contributions
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All sums which on the relevant date are due from the debtor on account of Class 1 or Class 2 contributions under the F1Social Security Contributions and Benefits Act 1992 or the M1 Social Security (Northern Ireland) Act 1975 and which became due from the debtor in the 12 months next before the relevant date.
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All sums which on the relevant date have been assessed on and are due from the debtor on account of Class 4 contributions under either of those Acts of 1975, being sums which—
a
are due to the Commissioners of Inland Revenue (rather than to the Secretary of State or a Northern Ireland department), and
b
are assessed on the debtor up to 5th April next before the relevant date,
but not exceeding, in the whole, any one year’s assessment.
Sch. 6 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 103, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 2