3Any value added tax which is referable to the period of 6 months next before the relevant date (which period is referred to below as " the 6-month period " ).
For the purposes of this paragraph—
(a)where the whole of the prescribed accounting period to which any value added tax is attributable falls within the 6-month period, the whole amount of that tax is referable to that period ; and
(b)in any other case the amount of any value added tax which is referable to the 6-month period is the proportion of the tax which is equal to such proportion (if any) of the accounting reference period in question as falls within the 6-month period ;
and in sub-paragraph (a) " prescribed " means prescribed by regulations under the [1983 c. 55.] Value Added Tax Act 1983.
4The amount of any car tax which is due at the relevant date from the debtor and which became due within a period of 12 months next before that date.
5Any amount which is due—
(a)by way of general betting duty or bingo duty, or
(b)under section 12(1) of the [1981 c. 63.] Betting and Gaming Duties Act 1981 (general betting duty and pool betting duty recoverable from agent collecting stakes), or
(c)under section 14 of, or Schedule 2 to, that Act (gaining licence duty),
from the debtor at the relevant date and which became due within the period of 12 months next before that date.