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PREFERENTIAL DEBTS:
These unsecured debts which rank ahead of a floating charge and non-preferential debts are:(a) one year's taxes, i.e. corporation tax, PAYE income tax deducted, rates, VAT unpaid at the "relevant date". The relevant date is defined as:i. the date of the order for compulsory liquidation (or any earlier order for appointment of a provisional liquidator); orii. the date of passing the resolution to wind up voluntarily.If more than one year's tax is outstanding the Income Tax Department may select whichever year yields the largest amount of corporation tax; in other cases it is the latest year's tax which is a preferential debt;(b) wages and salary of an employee, i.e. clerk, servant, workman or labourer (including commission or piece work payments) of the four months up to the relevant date limited to a maximum of four thousand shillings owed to each individual employee, accrued holiday pay and employer's National Social Security Fund (NSSF) contributions. A director is not an employee in respect of a claim for unpaid fees - but he may be in respect of salary if he has a contract of service.
Name to end with the word "Limited": S.5(1)(a) provides that the word "limited" must be the last word of the name of a company which is to be limit
Duties or Obligations of Hirer However these are not provided in the Act although are usually found in such the agreement itself Like: a) Take delivery: whether upon ente
Owning of Property: Under Act of a registered company, as a person, has power to own movable and immovable property. It can actually do so if it can affo
Define the term - agenda amendments The solution to the above lies in the rules of policy or agenda amendments and the real weapon in the hands of the voter is their ability t
Define the outer boundaries of policy choice The agenda proper tends to be set by political forces and actors located outside of the researcher/analyst community. Elected polit
Article 3 - State Responsibilty Article 3. This article is about the Characterisation of an act of a State as Internationally wrongful. A local law that results into violatio
1. set outs the differences between the reports in terms of range of issues dealt with in the report and the depth of the coverage. 2. Explain the differences between the two repor
Q. Evaluate nature of phoenix activity? The literature on phoenix activity and the stakeholders consulted in this project emphasised that phoenix activity has evolved significa
You are an audit manager in Ecco & Co, a firm of Chartered Accountants. At the monthly audit managers' meeting, the following client situation was reviewed and discussed. Ecco &
Sue owns a car that has 150,000 miles on it, but otherwise looks to be in very good condition. She advertises to sell the car and Ken asks her how many miles are on the c
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