(a) a notice of assessment or notice of additional assessment, as the case may be, specifies that a football betting conductor shall pay an amount on or before a date; and
(b) the Collector has ordered under section 6S(7)(b) that payment of the whole or part of the amount be held over pending the final determination of an appeal made by the conductor.
(2) If the conductor withdraws the appeal, the conductor shall pay the Collector—
(a) the amount that was held over; and
(b) interest on the amount that was held over, calculated at the specified rate from the date referred to in subsection (1)(a) to the date on which the appeal is withdrawn.
(3) If, according to the final determination of the appeal, the amount that is payable by the conductor under the assessment concerned exceeds the amount that was not held over, the conductor shall pay the Collector—
(a) the difference between the 2 amounts; and
(b) interest on so much of the amount that is held over and becomes payable as a result of the final determination, calculated at the specified rate from the date referred to in subsection (1)(a) to the date on which the appeal is finally determined.
(4) Where an amount is payable by the conductor under subsection (2) or (3)—
(a) the Collector shall give the conductor a notice of payment in writing, specifying—
(i) the total amount that is payable; and
(ii) the manner in which and the date on or before which the amount shall be paid; and
(b) the conductor shall pay the amount in accordance with the notice given under paragraph (a).
(5) The Government may recover any interest payable under this section as a civil debt.
(6) In this section, "specified rate" (指明利率) means the rate determined by the Chief Justice by order under section 50(1)(b) of the District Court Ordinance (Cap 336).