8(1)Where on an appeal by any person (“the appellant”) to a tribunal under section 16 of this Act against an assessment of duty—
(a)it is found that the whole or any part of the duty was due from him, and
(b)the amount due, or any part of that amount, has not been paid and no cash security has been given for it,
that amount or, as the case may be, that part of it shall carry interest at such rate as the tribunal may determine from the reckonable date until payment.
(2)In sub-paragraph (1) above, “cash security” means such adequate security as enables the Commissioners to place the amount in question on deposit.
(3)Interest under this paragraph shall be paid without any deduction of income tax.