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Rh :(a) a reference in those provisions to the Comptroller is to the Commissioner;
 * (b) a reference in those provisions to any tax due under the Income Tax Act 1947 is to any gambling duty that is due and payable under this Act.

Priority of case in insolvency

18.—(1) The amount of any gambling duty or penalty tax—
 * (a) due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date of his or her death; and
 * (b) having become due within 12 months before that date of the bankruptcy order or his or her death,

is, by this subsection, included among the debts which, under section 352 of the Insolvency, Restructuring and Dissolution Act 2018, are to be paid in priority to all other debts in the distribution of property of the bankrupt or individual dying insolvent.

(2) The amount of any gambling duty or penalty tax —
 * (a) due from a company at the date of the winding up order; and
 * (b) having become due within 12 months before the date of commencement of the winding up,

is, by this subsection, included among the taxes which, under section 203 of the Insolvency, Restructuring and Dissolution Act 2018, are to be paid in priority to all other unsecured debts in a winding up of the company.

Overpayment

19.—(1) Subject to subsection (2), where a taxable person is liable to pay any gambling duty and the amount paid by the taxable person proves greater than the amount for which that person is liable under this Act, the taxable person is entitled to have the amount overpaid refunded and the Commissioner must, as soon as practicable, repay the overpayment.