Where under rules made by virtue of paragraph 16 of Schedule 8 to this Act(investment of money received by company liquidators) or paragraph 21 of Schedule 9 to this Act (investment of money received by trustee in bankruptcy) a company or a bankrupt's estate has become entitled to any sum by way of interest, the Secretary of State shall certify that sum and the amount of tax payable on it to the National Debt Commissioners; and the Commissioners shall pay, out of the Investment Account—
into the Insolvency Services Account, the sum so certified less the amount of tax so certified, and
to the Commissioners of Inland Revenue, the amount of tax so certified.