S.L. 372.26 Art. 2Remission.

The Commissioner may, at his discretion, remit wholly or in part, any interest chargeable on any person under the provisions of article 44(2A) of the Income Tax Management Act, hereinafter referred to as "the Act": Provided that the Commissioner may only remit such interest if he is satisfied that the tax due was not paid within the prescribed period due to a reasonable cause, sohowever that reliance placed on any other person to perform any task shall not constitute a reasonable excuse.