§ Any person may deposit with the Commissioners of Inland Revenue any sums for the purpose of satisfying any Excess Profits Duty which may thereafter become payable by him; and sums so deposited shall be applied in payment of any such duty as and when it becomes payable.
§ In calculating the amount to be so applied in payment of duty interest shall be allowed at such rate as may be determined by the Treasury.
502§ Amendment made: After the word "may" ["as may be determined"] insert the words "for the time being."—[Mr. McKenna.]