99 HMRC debts: regulations
Finance Act 2020 (2020 c 14) | Legislation

99  HMRC debts: regulations

(1)     The Treasury may by regulations provide that only the following amounts are secondary preferential debts (or, in relation to Scotland, secondary preferred debts) for the purpose of a relevant provision—

(a)     in the case of amounts owed in respect of value added tax, amounts referable to such period as is specified in the regulations;

(b)

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