Cap. 395 Art. 55Appropriation of payment.

(1) Where any interest is due by a person in terms of this Act any payment made by that person to the Director shall, notwithstanding any declaration made by that person, be appropriated to that interest before it is appropriated to any tax.

(2) Subject to the provisions of subarticle (1), where any additional tax is due by a person in terms of this Act, any payment made by that person to the Director shall, notwithstanding any declaration of that person to the contrary, be appropriated to such additional tax before it is appropriated to any other tax.