Sch 8 para 39
(1) Article 301 (preferential charge on goods distrained) is amended as follows. (2) For paragraph (1) substitute— (1) Paragraph (1A) applies where— (a) any person has distrained upon the goods or effects of an individual who is adjudged bankrupt within 3 months from the distraint, or (b) Her Majesty's Revenue and Customs has been paid any amount from an account of an individual under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts) and the individual is adjudged bankrupt within 3 months from the payment. (1A) Where this paragraph applies— (a) in a case within paragraph (1)(a), the goods or effects, or the proceeds of their sale, and (b) in a case within paragraph (1)(b), the amount in question, is charged for the benefit of the bankrupt's estate with the preferential debts of the bankrupt to the extent that the bankrupt's estate is for the time being insufficient for meeting them. (3) In paragraph (2) for “(1)” substitute “ (1A) ” .