The Preferential Payments in Bankruptcy Amendment Act 1897 (60 & 61 Vict.

c. 19) was an Act of Parliament of the United Kingdom, affecting UK insolvency law.

It amended the category of "preferential payments" for rates, taxes and wages, to take priority over a floating charge in an insolvent company's assets.

The Act was passed in broad response to the decision of the House of Lords in Salomon v A Salomon & Co Ltd [1896] UKHL 1, [1897] AC 22.

[1] Section 1 of the Preferential Payments in Bankruptcy Act 1888 (51 & 52 Vict.