Clause 14

There shall be included among the debts which, under section 90 of the Bankruptcy Act [Cap. 20], 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 levy due from the bankrupt at the date of the bankruptcy order, or from the person so dying at the date of his death, and having become due within 12 months before that date.(2) There shall be included among the taxes which, under section 328 of the Companies Act [Cap. 50], are to be paid in priority to all other unsecured debts in the winding up of a company the amount of any levy due from the company and having become due within 12 months before the date of commencement of the winding up.”.