S.L. 406.10 Art. 26Interest due to applicant.

(1) Interest shall be due to the applicant by the

Commissioner on the amount of the refund to be paid if the refund is paid after the last date of payment pursuant to regulation 22(1).

(2) If the applicant does not submit the requested additional or further additional information to the Commissioner within the specified time limit, sub-regulation (1) shall not apply. It shall also not apply until the documents to be submitted electronically pursuant to regulation 10 have been received by the Commissioner.