(1) In this section -
'Act of 2010' means the Value-Added Tax Consolidation Act 2010;
'Act of 1988' means the Bankruptcy Act 1988;
'relevant period', in relation to the distribution of the property of a bankrupt, arranging debtor or person dying insolvent, means the period of 12 months before the date on which the order for adjudication of the person as a bankrupt was made, the petition of arrangement of the person as a debtor was filed or, as the case may be, the person died insolvent.
(2) For the purposes of subsection (1)(a) of section 81 of the Act of 1988, the amount referred to in that subsection is deemed to include capital gains tax, local property tax and vacant homes tax.
(3) The priority attaching to the taxes to which section 81 of the Act of 1988 applies shall also apply to -
(a) any value-added tax, including interest payable on value-added tax in accordance with section 114 of the Act of 2010, for which a person is liable for taxable periods (within the meaning of that A
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