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F15. Any amount which is due—
(a)by way of general betting duty[F2, bingo duty or gaming duty], or
(b)under section 16 of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972F3 (general betting duty and pool betting duty recoverable from agent collecting stakes),F4. . .
Sub-para.(c) rep. by 1997 c.16
from the debtor at the relevant date and which became due within the period of 12 months next before that date.