14. The amount of any payment not made within the prescribed period shall bear interest from the expiry of that period. If the principal is paid by cheque, interest shall cease to accrue either on the date of the cheque or on the date on which it is received by the Minister, whichever is later; if the principal is paid by means of a withholding provided for in section 16, interest shall cease to accrue on the date on which the withholding is made.
The amount of the overpayment referred to in the second paragraph of section 11 shall bear interest from the day on which it is collected. Interest shall cease to accrue, depending on whether the overpayment is reimbursed or credited, on the day of issue of the cheque by which the principal is paid or on the day on which the request for payment on which the credit is granted is made.
The rate of interest shall be the rate in force under section 28 of the Tax Administration Act (chapter A-6.002).