36.—(1) Subject to the provisions of this Act simple interest at the appropriate rates specified in the Eleventh Schedule shall be payable upon all estate duty from the date of the death of the deceased to the date of payment and shall be recoverable in the same manner as if it were part of the duty:
Provided that where double duty is leviable under section 45(1) or (2), interest shall be payable upon the single duty only for the period prior to the date when the liability to double duty attached, and thereafter upon the double duty.
(2) If any person, prior to the delivery to the Commissioner of the estate duty affidavit or of such account as is referred to in section 35(4), deposits a sum of money in the hands of the Commissioner as security for the payment of the estate duty payable in respect of the property of a deceased person or for the payment of such portion thereof as is payable upon an account as aforesaid, interest under subsection (1) shall cease to run as from the date of such deposit, except upon the amount, if any, whereby the estate duty or such portion thereof, as the case may be, and the interest accrued thereon prior to the deposit, exceeds the sum deposited.
(3) In cases where estate duty is payable when an interest in expectancy falls into possession, interest on the estate duty shall be payable from the date when such interest falls into possession to the date of payment at the appropriate rates specified in the Eleventh Schedule.
(4) The payment of interest shall not relieve any person from any penalty which he may have incurred under this Act.