Section 251(1)

The following paragraphs of Schedule 6 to the Insolvency Act 1986 (categories of preferential debts) shall cease to have effect— paragraphs 1 and 2 (debts due to Inland Revenue), paragraphs 3 to 5C(debts due to Customs and Excise), and paragraphs 6 and 7(social security contributions).

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