42.— (1) If all or part of the amount specified in a levy assessment notice is not paid on or before the date specified in the notice as the date on which the amount becomes payable, interest on the unpaid amount accrues at the rate prescribed under section 44 from that date to the date of payment.

(2) Notwithstanding subsection (1), interest does not accrue on an amount that in a review under section 44(1)(e) the Minister determines is not payable.