(1) The Commissioner shall calculate interest under rule 7 on the amount of the tax payable where-
(a) a taxpayer authorizes the Commissioner to use an entry in his account;
(b) a taxpayer tenders a certificate; (L.N. 186 of 1999)
(c) the Commissioner uses an entry in an account or a certificate in accordance with rule 10(2); or (L.N. 186 of 1999)
(d) the Commissioner or any officer authorized by him for the purpose uses an entry in an account in accordance with rule 2B(2)(a), (L.N. 186 of 1999)
in payment of tax and the entry or the certificate is of greater value than the tax payable. (L.N. 447 of 1996)
(2) For an entry used under paragraph (1), the Commissioner shall make entries in the account-
(a) one for the interest, bearing the date of the use of the entry under paragraph (1); and
(b) one for the balance remaining after payment of the tax, bearing the same date as the entry used under paragraph (1).
(3) For a certificate tendered or used under paragraph (1), the Commissioner shall- (L.N. 447 of 1996)
(a) issue a new certificate for the part of the balance which is capable of division into multiples of $50 and the new certificate shall be in the same form and bear the same date as the certificate tendered or used, as the case may be; and (L.N. 447 of 1996; 24 of 1999 s. 7)
(b) refund to the taxpayer in cash the remaining portion of the balance, if any.