Waiver of small duty and interest
50.  Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does not exceed —
(a)in the case of estate duty or additional duty, $10; and
(b)in the case of interest thereon, $5,
he may waive the payment of the duty or interest, as the case may be.
[51
[10/80]