THE Minister of Finance and Economic Development, in terms of section 26 of the Capital Gains Tax Act [Chapter 23:01], hereby makes the following notice:—
1. This notice may be cited as the Capital Gains Tax (Rate of Interest) Notice, 2019.
Rate of interest on unpaid or over due refunds
2. (1) Subject to subsection (2), the rate of interest for any month or part thereof during which tax remains unpaid shall, for the purposes of section 26 of the Act, be twenty-five per centum.