(1) Except where otherwise required by any provision of the statutes which relate to the duties of excise or any instrument relating to the duties of excise made under statute, any person liable for payment of any duty of excise shall account for and pay such duty at such time and place and to such person as shall from time to time be directed by the Commissioners.

(1A) [deleted]

(2)

(a) Where any amount of excise duty becomes payable under subsection (1) or under any other provision of the statutes which relate to the duties of excise, or any instrument relating to the duties of excise made under statute, and is not paid, simple interest on the amount shall be paid by the person liable to pay the duty and such interest shall be calculated from the date on which the amount became payable -

(i) for any day or part of a day before 1 July 2009 during which the amount remains unpaid, at a rate of 0.0322 per cent, and

(ii) for any day or part of a day on or after 1 July 2009 during which the amount remains unpaid, at a rate of 0.0274 per cent.

(b) [deleted]

(c) [deleted]