Rate of interest
21.—(1) For the purpose of, and in accordance with, Article 14(1) of Commission Regulation 3887/1992, interest shall be charged at the rate of one percentage point above the sterling three months London Interbank Offered Rate on a day to day basis.
(2) In any proceedings for recovery under paragraph (1), a certificate issued by the Scottish Ministers stating the rate or rates of interest, the amount of such interest recoverable and the period for which such interest is calculated, shall unless the contrary is shown, be conclusive of those matters.