5      Interest on overdue payments

 

 

If the tax is not paid in full within the period for payment prescribed by section 3, interest must be paid at the prescribed rate on the balance of such tax outstanding reckoned from the day following the last date for payment referred to in section 3 to the date of payment to the Commissioner.

 

6   . . . . . .

[Section 6 repealed by section 271 read with paragraph 175 of Schedule 1 of Act 28 of 2011]