30(1)Where—U.K.
(a)any interest is payable by the Commissioners to a person on a sum due to him under this Part of this Act, and
(b)he is a person to whom regulations under section 51 of this Act apply,
the interest shall be treated as an amount to which he is entitled by way of credit in pursuance of the regulations.
(2)Sub-paragraph (1) above shall be disregarded for the purpose of determining a person’s entitlement to interest or the amount of interest to which he is entitled.