§
Amendments made: No. 99, in page 115, line 20, at end insert:
'(a) any sum owed on account of Class 1 contributions (primary or secondary) or Class 2 contributions payable in either case in the
698
period of 12 months immediately preceding the date of the relevant event'.
§
No. 100, in page 115, line 46, at end insert:
' (2A) Any priority accorded by the enactments specified in subsection (1) above to debts consisting of income tax assessed and unpaid shall be accorded similarly to debts consisting of Class 4' contributions assessed and unpaid, so far as the debt is owed to the Inland Revenue and not to the Secretary of State'. —[Mr. Dean.]