F16. All sums which on the relevant date are due from the debtor on account of Class 1 or Class 2 contributions under[F2 the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992] and which became due from the debtor in the 12 months next before the relevant date.
F1prosp. rep. by 2005 NI 10