766.2.1. If section 766.2 applies in respect of an amount referred to in subparagraph a or c of the first paragraph of section 766.2 that an individual receives in a particular taxation year and that relates, in whole or in part, to an individual’s eligible taxation year, in this section referred to as the “affected taxation year”, that is before the taxation year that precedes the particular taxation year, the individual shall add to the individual’s tax otherwise payable under this Part for the particular taxation year, an amount equal to the aggregate of all amounts each of which is equal to the amount of interest that would be computed, in respect of an affected taxation year, in accordance with the second paragraph of section 28 of the Act respecting the Ministère du Revenu (chapter M-31) for the period beginning on 1 May of the year following the affected taxation year and ending before the beginning of the particular taxation year, on the portion of the amount of the tax adjustment relating to the averaging that is attributable to the affected taxation year, determined in accordance with the third paragraph of section 766.2 in respect of the individual, that exceeds the amount determined under subparagraph d of the fourth paragraph of section 766.2, in respect of the individual and in relation to the affected taxation year, if that excess amount were a refund due by the Minister under a fiscal law.