Section 24

There is to be included among the debts which, under section 352 of the Insolvency, Restructuring and Dissolution Act 2018, are to be paid in priority to all other debts in the distribution of property of a bankrupt or a person dying insolvent, the amount of any cess due from the bankrupt at the date of the bankruptcy order, or from the person so dying at the date of his or her death, and having become due within 12 months before that date.

There is to be included among the taxes which, under section 203 of the Insolvency, Restructuring and Dissolution Act 2018, are to be paid in priority to all other unsecured debts in a winding up of a company, the amount of any cess due from the company and having become due within 12 months before the date of commencement of the winding up.