Source: http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/154
Timestamp: 2013-05-25 11:46:06
Document Index: 711909448

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 17', 'art. 2', 'art. 2', 'art. 10', 'art. 6', 'art. 6', 'art. 37', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 4', 'art. 4', 'art. 1', 'art. 1', 'art. 2', 'art. 2']

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Insolvency Act 1986 (c. 45)Section 154Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ParagraphNext: ParagraphPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax (Earnings and Pensions) Act 2003. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act applied (with modifications) by S.I. 2010/1907 reg. 16(2)(c) Sch. 2Act applied (with modifications) by S.I. 2010/875 reg. 16 Sch. 2Act words substituted by 2005 c. 11 Sch. 4 para. 102(1)Act words substituted by 2005 c. 11 Sch. 4 para. 102(2)Whole provisions yet to be inserted into this Act (including any effects on those provisions):Pt. 7A Ch. 2 disapplied by S.I. 2011/2696 reg. 3 4Pt. 7A inserted by 2011 c. 11 Sch. 2 para. 1Ch. 9 inserted by 2007 c. 11 Sch. 3 para. 4Ch. 15A amendment to earlier affecting provision 2004 c. 12 Sch. 31 para. 11 by S.I. 2006/569 reg. 5(1)s. 96A inserted by 2006 c. 25 s. 63s. 100A 100B inserted by 2008 c. 9 s. 45(1)s. 105A 105B inserted by 2009 c. 10 s. 71(3)s. 124A inserted by 2009 c. 10 s. 54(5)s. 125A inserted by 2012 c. 14 s. 14(3)s. 169A inserted by 2004 c. 12 Sch. 14 para. 6s. 173A inserted by 2010 c. 8 Sch. 2 para. 49s. 248A inserted by 2004 c. 12 s. 81(1)s. 270A inserted by 2004 c. 12 Sch. 13 para. 3s. 270A(1) words substituted by 2005 c. 7 s. 16(4)s. 270A(2) word substituted by 2011 c. 11 Sch. 8 para. 2(2)s. 270A(5A)(5B) inserted by 2011 c. 11 s. 36(1)s. 270A(5C) inserted by 2011 c. 11 Sch. 8 para. 2(3)s. 270A(6) words substituted by 2005 c. 7 s. 15(2)s. 270A(6)(a) text amended by S.I. 2006/882 art. 2s. 270A(6)(a) words substituted by 2011 c. 11 Sch. 8 para. 2(4)s. 270A(6A) inserted by 2005 c. 7 s. 15(3)s. 270A(6ZA) inserted by 2011 c. 11 Sch. 8 para. 2(5)s. 270A(10A) inserted by 2005 c. 7 s. 15(4)s. 270A(11) word substituted by 2011 c. 11 Sch. 8 para. 2(6)(a)s. 270A(11) word substituted by 2011 c. 11 Sch. 8 para. 2(6)(c)s. 270A(11) words substituted by 2011 c. 11 Sch. 8 para. 2(6)(b)s. 270B inserted by 2011 c. 11 Sch. 8 para. 3s. 282A(4A) inserted by 2004 c. 12 s. 91(2)s. 290A 290B inserted by S.I. 2010/157 art. 2(3)s. 293A inserted by 2010 c. 31 Sch. 4 para. 2(1)s. 297A inserted by 2007 c. 11 s. 64(1)s. 297A(2) words substituted by 2012 c. 14 s. 16(2)s. 297B inserted by 2008 c. 9 s. 51(1)s. 297B(2) words substituted by 2012 c. 14 s. 16(3)s. 297C inserted by 2012 c. 14 s. 16(4)s. 304A inserted by 2011 c. 11 s. 38(1)s. 308A applied by S.I. 2006/572 art. 17(4)s. 308A inserted by 2004 c. 12 Sch. 33 para. 3s. 316A inserted by 2003 c. 14 s. 137(1)s. 318-318D substituted for s. 318 by 2004 c. 12 Sch. 13 para. 1s. 318A(1) word substituted by 2011 c. 11 Sch. 8 para. 4(2)s. 318A(1) words substituted by 2005 c. 7 s. 16(6)s. 318A(5A)(5B) inserted by 2011 c. 11 s. 36(2)s. 318A(5C) inserted by 2011 c. 11 Sch. 8 para. 4(3)s. 318A(6) text amended by S.I. 2006/882 art. 2s. 318A(6) words substituted by 2011 c. 11 Sch. 8 para. 4(4)s. 318A(6A) inserted by 2011 c. 11 Sch. 8 para. 4(5)s. 318C(g) substituted by S.I. 2011/775 reg. 3(2)(c)s. 318C(2)(a) omitted by S.I. 2009/1544 reg. 3(2)(a)s. 318C(2)(b) omitted by S.I. 2008/2170 reg. 3(2)(a)s. 318C(2)(c) substituted by S.I. 2008/2170 reg. 3(2)(c)s. 318C(2)(c) text amended by S.I. 2007/849 reg. 2(2)(a)(b)s. 318C(2)(c) text amended by S.I. 2009/1544 reg. 3(2)(b)s. 318C(2)(d) omitted by S.I. 2007/2478 reg. 2s. 318C(2)(e) omitted by S.I. 2005/770 reg. 3(a)s. 318C(2)(e) text amended by S.I. 2007/849 reg. 2(2)(c)s. 318C(2)(g) and word inserted by S.I. 2008/2170 reg. 3(2)(e)s. 318C(2)(g) and word omitted by S.I. 2009/1544 reg. 3(2)(a)s. 318C(2)(ba) inserted by S.I. 2008/2170 reg. 3(2)(b)s. 318C(2)(ea) inserted by S.I. 2005/770 reg. 3(b)s. 318C(2)(ea) omitted by S.I. 2009/1544 reg. 3(2)(a)s. 318C(2)(ea) text amended by S.I. 2007/849 reg. 2(2)(d)s. 318C(2)(eb) inserted by S.I. 2007/849 reg. 2(2)(e)s. 318C(2)(eb) and word omitted by S.I. 2008/2170 reg. 3(2)(d)s. 318C(2A)(2B) inserted by S.I. 2008/2170 reg. 3(3)s. 318C(3) text amended by S.I. 2008/2170 reg. 3(4)(a)s. 318C(3)(a) text amended by S.I. 2011/775 reg. 3(2)(a)s. 318C(3)(b) substituted by S.I. 2011/775 reg. 3(2)(b)s. 318C(3)(c) text amended by S.I. 2007/849 reg. 2(3)(a)s. 318C(3)(c)(d) text amended by S.I. 2007/849 reg. 2(3)(b)s. 318C(3)(e) and word added by S.I. 2005/770 reg. 4s. 318C(3)(f) and word inserted by S.I. 2007/849 reg. 2(3)(c)s. 318C(3)(g) and word inserted by S.I. 2008/2170 reg. 3(4)(b)s. 318C(3)(g) text amended by S.I. 2009/1544 reg. 3(3)s. 318C(3)(g) text amended by S.I. 2009/2888 reg. 2(2)s. 318C(4)(a) text amended by S.I. 2009/2888 reg. 2(3)s. 318C(4)(a) text amended by S.I. 2011/775 reg. 3(3)(a)s. 318C(4)(a)(i) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(i)s. 318C(4)(a)(ii) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(ii)s. 318C(4)(b)(i) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(iii)s. 318C(4)(b)(ii) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(iv)s. 318C(4)(c) and word inserted by S.I. 2009/2888 reg. 2(3)s. 318C(4)(c) and word omitted by S.I. 2011/775 reg. 3(3)(b)s. 318C(5)(b) text amended by S.I. 2009/2888 reg. 2(4)s. 318C(5)(c) text amended by S.I. 2007/849 reg. 2(4)s. 318C(5)(d)(e) inserted by S.I. 2009/2888 reg. 2(4)s. 318C(5)(d) and word omitted by S.I. 2011/775 reg. 3(4)(a)s. 318C(5)(f) and word inserted by S.I. 2011/775 reg. 3(4)(b)s. 318C(7)(a) text amended by S.I. 2007/849 reg. 2(5)(a)s. 318C(7)(b) text amended by S.I. 2009/1544 reg. 3(4)(a)s. 318C(7)(c) and word added by S.I. 2005/770 reg. 5s. 318C(7)(c) text amended by S.I. 2007/849 reg. 2(5)(b)s. 318C(7)(c) text amended by S.I. 2009/1544 reg. 3(4)(b)s. 318C(7)(d) and word added by S.I. 2009/1544 reg. 3(4)(c)s. 318C(7)(d) text amended by S.I. 2009/2888 reg. 2(5)s. 318C(7)(d) text amended by S.I. 2011/775 reg. 3(5)s. 318C(8) text amended by S.I. 2005/3229 reg. 144s. 318C(9) inserted by S.I. 2005/770 reg. 6s. 318C(10)(11) added by S.I. 2009/2888 reg. 2(6)s. 318C(11) omitted by S.I. 2011/775 reg. 3(6)s. 318D heading words inserted by 2011 c. 11 Sch. 8 para. 6s. 318D(1) word substituted by 2011 c. 11 Sch. 8 para. 6(a)s. 318D(1) words substituted by 2011 c. 11 Sch. 8 para. 6(b)s. 318AA inserted by 2011 c. 11 Sch. 8 para. 5s. 320A and cross-heading inserted by 2006 c. 25 s. 62(2)s. 320B and cross-heading inserted by 2009 c. 10 s. 55(4)s. 325A inserted by 2005 c. 5 Sch. 1 para. 592s. 325A(2)(b) text amended by S.I. 2005/3229 reg. 145s. 326A and cross-heading inserted by 2011 c. 11 s. 39(1)s. 343(2) Table para. 1(o) omitted by 2012 c. 7 Sch. 15 para. 51s. 343(2) Table para. 1(f) words substituted by 2012 c. 7 Sch. 15 para. 56(d)s. 343(2) Table para. 1 words substituted by S.I. 2010/231 Sch. 4 para. 11s. 360A inserted by 2005 c. 5 Sch. 1 para. 594s. 393-393B substituted for s. 393 by 2004 c. 12 s. 249(3)s. 393B(4)(a) substituted by 2004 c. 12 s. 249(3) (as amended) by 2005 c. 5 Sch. 1 para. 651(2)(a)s. 393B(4)(b) words substituted by 2004 c. 12 s. 249(3) (as amended) by 2005 c. 5 Sch. 1 para. 651(2)s. 393B(4A) inserted by 2007 c. 11 Sch. 20 para. 21s. 395A inserted by S.I. 2009/730 art. 2s. 399A 400 substituted for s. 400 by 2004 c. 12 s. 249(11)s. 404A inserted by 2007 c. 3 Sch. 1 para. 437s. 413A inserted by S.I. 2011/1037 art. 10(3)s. 421B cross-heading word substituted by 2005 c. 7 s. 20(3)(b)s. 421B heading word substituted by 2005 c. 7 s. 20(3)(b)s. 421B(1) word substituted by 2005 c. 7 s. 20(3)(a)s. 421B(4) word substituted by 2005 c. 7 s. 20(3)(a)s. 421B(8) word substituted by 2005 c. 7 s. 20(3)(a)s. 421C(2) words substituted by 2004 c. 12 s. 90(2)s. 421D(5) word substituted by 2005 c. 7 s. 20(3)(c)s. 421D(6) word substituted by 2005 c. 7 s. 20(3)(c)s. 421E(1) words substituted by 2008 c. 9 Sch. 7 para. 31s. 421F(1) words substituted by 2004 c. 12 s. 89(2)s. 421F(1A) inserted by 2004 c. 12 s. 89(3)s. 421G repealed by 2004 c. 12 s. 88(2) Sch. 42 Pt. 2(11)s. 421H(2) words substituted by 2010 c. 4 Sch. 1 para. 386s. 421J(4) words substituted by 2005 c. 11 Sch. 4 para. 103(1)(i)s. 421K(3)(g) words inserted by 2005 c. 7 s. 20(4)s. 421L(6)(b) words substituted by 2007 c. 11 Sch. 26 para. 10(2)(a)s. 421L(7)(8) inserted by 2007 c. 11 Sch. 26 para. 10(2)(b)s. 428A inserted by 2004 c. 12 Sch. 16 para. 1(3)s. 431A inserted by 2004 c. 12 s. 88(3)s. 431B inserted by 2005 c. 22 Sch. 2 para. 7(1)s. 442A inserted by 2004 c. 12 Sch. 16 para. 2(3)s. 446A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 387s. 446B(4) word omitted by 2011 c. 11 Sch. 2 para. 19(a)s. 446B(4)(f) and word inserted by 2011 c. 11 Sch. 2 para. 19(b)s. 446C(4A)(4B) inserted by 2011 c. 11 Sch. 2 para. 20s. 446E(1)(aa) inserted by 2004 c. 12 s. 87(2)s. 446E(3)-(10) substituted for s. 446E(3)-(6) by 2004 c. 12 s. 87(3)s. 446K(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 388s. 446N(7) (8) inserted by 2008 c. 9 Sch. 7 para. 32s. 446O modified by 2005 c. 22 Sch. 2 para. 2(8)(a)s. 446R(1)(ba) inserted by 2004 c. 12 s. 86(1)s. 86(2)(c)(3)s. 446R(1A) inserted by 2004 c. 12 s. 86(1)s. 86(2)(c)(4)s. 446R(1A) substituted by 2005 c. 22 Sch. 2 para. 13s. 446R(4) words substituted by 2004 c. 12 s. 86(1)s. 86(2)(c)(5)s. 446R(5) repealed by 2004 c. 12 Sch. 42 Pt. 2(11)s. 446S(4) inserted by 2011 c. 11 Sch. 2 para. 21s. 446T(3) word omitted by 2011 c. 11 Sch. 2 para. 22(a)s. 446T(3)(b) words inserted by 2008 c. 9 s. 49(5)s. 446T(3)(f) and word inserted by 2011 c. 11 Sch. 2 para. 22(b)s. 446U(1)(c) and word inserted by 2005 c. 22 Sch. 2 para. 14s. 446V word omitted by 2011 c. 11 Sch. 2 para. 23(a)s. 446V(f) and word inserted by 2011 c. 11 Sch. 2 para. 23(b)s. 446IA inserted by 2004 c. 12 s. 86(6)s. 446NA inserted by 2004 c. 12 s. 86(7)s. 446UA inserted by 2005 c. 22 Sch. 2 para. 15s. 554S(2) modified by S.I. 2011/2696 reg. 5s. 554Z1 applied (with modifications) by 2005 c. 5 s. 39(3) (as inserted) by 2011 c. 11 Sch. 2 para. 36(3)s. 556A inserted by 2009 c. 10 s. 67(3)s. 567A inserted by 2011 c. 11 Sch. 2 para. 27s. 576A inserted by 2011 c. 11 Sch. 16 para. 21(4)s. 579A applied by S.I. 2006/575 reg. 41s. 579B words inserted by 2011 c. 11 Sch. 16 para. 22(2)s. 579D substituted by 2011 c. 11 Sch. 16 para. 22(4)s. 579CA inserted by 2011 c. 11 Sch. 16 para. 22(3)s. 636A(1)(2) applied by S.I. 2010/1187 reg. 4s. 636A(1) modified by S.I. 2006/572 art. 6 7(1)(2)s. 636A(1)(b) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(a)s. 636A(1)(d) word inserted by 2007 c. 11 Sch. 19 para. 28(2)(a)s. 636A(1)(d) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(b)s. 636A(1)(e) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(c)s. 636A(1)(f) and word repealed by 2007 c. 11 Sch. 19 para. 28(2)(b) Sch. 27 Pt. 3(1)s. 636A(3A) inserted by 2011 c. 11 Sch. 16 para. 42(3)s. 636A(4)(c) substituted by 2011 c. 11 Sch. 16 para. 42(4)(c)s. 636A(4)(aa) inserted by 2011 c. 11 Sch. 16 para. 42(4)(b)s. 636A(4)(za) inserted by 2011 c. 11 Sch. 16 para. 42(4)(a)s. 636A(7) modified by S.I. 2006/572 art. 6 7(1)(3)s. 636A(7) word inserted by 2011 c. 11 Sch. 16 para. 42(5)(b)s. 636A(7) words inserted by 2011 c. 11 Sch. 16 para. 42(5)(a)s. 636A(7) words omitted by 2011 c. 11 Sch. 16 para. 42(5)(c)s. 636A(7) words repealed by 2007 c. 11 Sch. 19 para. 28(3) Sch. 27 Pt. 3(1)s. 636B applied (with modifications) by 2004 c. 12 Sch. 36 para. 35(4)s. 636B modified by S.I. 2006/572 art. 37s. 636B(3) words substituted by 2005 c. 7 Sch. 10 para. 59s. 640A inserted by 2005 c. 7 s. 19(5)s. 644A inserted by 2005 c. 5 Sch. 1 para. 610s. 644A(2)(b) text amended by S.I. 2005/3229 reg. 161s. 646A inserted by 2005 c. 5 Sch. 1 para. 611s. 681A inserted by 2005 c. 5 Sch. 1 para. 614s. 684(2) Item 4A inserted by 2003 c. 14 s. 145(1)(b)s. 684(2) Item 4ZA inserted by 2012 c. 14 s. 225(2)(a)s. 684(2) Item 8A inserted by 2012 c. 14 s. 225(2)(b)s. 684(2) Item 1A 2 substituted for s. 684(2) Item 2 by 2003 c. 14 s. 145(1)(a)s. 684(2) Item 7A 8 substituted for s. 684(2) Item 8 by 2003 c. 14 s. 145(1)(c)s. 687A inserted by 2011 c. 11 Sch. 2 para. 29s. 688A inserted by 2007 c. 11 Sch. 3 para. 6s. 695A inserted by 2011 c. 11 Sch. 2 para. 31s. 700A inserted by 2008 c. 9 Sch. 7 para. 38s. 716A and cross-heading inserted by 2005 c. 5 Sch. 1 para. 615s. 716A(1) s. 716A renumbered as s. 716A(1) by 2011 c. 11 Sch. 2 para. 34(2)s. 716A(2) inserted by 2011 c. 11 Sch. 2 para. 34(3)s. 989(1)(aa) inserted by 2010 c. 13 s. 42(5)s. 989(6A)(6B) inserted by 2010 c. 13 s. 42(6)Commencement Orders yet to be applied to the Income Tax (Earnings and Pensions) Act 2003:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/1900 art. 2(1) Sch. 1 art. 2(2) Sch. 2 commences (2003 c. 21)S.I. 2003/3142 art. 3(2) commences (2003 c. 21)S.I. 2004/1945 art. 2 commences (2004 c. 12)S.I. 2005/1126 art. 2 commences (2005 c. 11)S.I. 2007/1081 art. 2 commences (2006 c. 25)S.I. 2008/787 art. 2 commences (2007 c. 5)S.I. 2008/3137 art. 2 commences (2008 c. 14)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/1357 art. 2 commences (S.I. 2009/1182)S.I. 2009/3250 art. 2(h) commences (2007 c. 29)S.I. 2010/128 art. 2 commences (2006 c. 18)S.I. 2010/495 art. 4(d) art. 4(e) commences (2006 c. 18)S.I. 2010/708 art. 1-14 commences (2008 c. 14)S.I. 2010/1621 art. 1 2 commences (S.I. 2010/231)S.I. 2012/924 art. 2 Coming into forceS.I. 2012/1319 art. 2(4) commences (2012 c. 7)This section has no associated Explanatory Notes154In paragraph 1 of Schedule 6 to the Insolvency Act 1986 (the categories of preferential debts)—E+W+S+N.I.(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 ”.Previous: ParagraphNext: ParagraphBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole SchedulePDF The Whole ScheduleWeb page The Whole SchedulePrint The Whole PartPDF The Whole PartWeb page The Whole PartPrint The Whole Cross HeadingPDF The Whole Cross HeadingWeb page The Whole Cross HeadingPrint This Section onlyPDF This Section onlyWeb page This Section onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. 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