(1) In this section "the relevant date" means - (i) where the company is ordered to be wound up compulsorily, the date of the appointment (or first appointment) of a provisional liquidator or, if no such appointment was made, the date of the winding-up order, unless in either case the company had commenced to be wound up voluntarily before that date; and (ii) where subparagraph (i) does not apply, the date of the passing of the resolution for the winding up of the company.
(2) In a winding up there shall be paid in priority to all other debts -
(a) the following rates and taxes, -
(i) all local rates due from the company at the relevant date and having become due and payable within 12 months next before that date;
(ii) all assessed taxes, including income tax and corporation profits tax, assessed on the company up to the 5th day of April next before the relevant date and not exceeding in the whole one year's assessment;
(iii) any amount due at the relevant date in respect of