33. Priority of case in insolvency

due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date of his or her death; and

having become due within 12 months before the date of the bankruptcy order or his or her death,is, by this subsection, 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 the bankrupt or individual dying insolvent.

due from a company at the date of the winding up order; and

having become due within 12 months before the date of commencement of the winding up,is, by this subsection, 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 the company.