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SCHEDULES

SCHEDULE 6U.K.Consequential Amendments

Part 2U.K.Other enactments

Insolvency Act 1986 (c. 45)U.K.

154U.K.In paragraph 1 of Schedule 6 to the Insolvency Act 1986 (the categories of preferential debts)—

(a)for “emoluments” substitute “ taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) ”; and

(b)for “section 203 of the Income and Corporation Taxes Act 1988 (pay as you earn)” substitute “ PAYE regulations ”.