696. Charge for preferential debts.

696.     Charge for preferential debts.

Where any person, whether or not a landlord or person entitled to rent, has distrained on the goods or effects of an individual who is made bankrupt before the end of the period of three months beginning with the distraint, or Her Majesty's Revenue and Customs (HMRC) has been paid any amount from an account of an individual1 and the individual is adjudged bankrupt before the end of the period of three months beginning with the payment, either those goods or effects or the proceeds of their sale, or the amount paid