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Section 44(2C)

IA 1986
Insolvency Act 1986 · United Kingdom

For the purposes of subsections (2A) and (2B)— wages or salary payable in respect of a period of holiday or absence from work through sickness or other good cause are deemed to be wages or (as the case may be) salary in respect of services rendered in that period, and a sum payable in lieu of holiday is deemed to be wages or (as the case may be) salary in respect of services rendered in the period by reference to which the holiday entitlement arose.

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Source: legislation.gov.uk · retrieved 2026-09-04