117Interest on unpaid sums
(1)If the amount required to be paid by a person under a confiscation order is not paid when it is required to be paid (whether when the order is made or within a period specified under section 116), he must pay interest on the amount for the period for which it remains unpaid.
(2)The rate of interest is the rate payable under a decree of the Court of Session.
(3)For the purposes of this section no amount is required to be paid under a confiscation order if—
(a)an application has been made under section 116(4),
(b)the application has not been determined by the court, and
(c)the period of 12 months starting with the day on which the confiscation order was made has not ended.
(4)In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order.