10. The interest provided for in section 143.0.1 of the Act shall be calculated daily to the ninth decimal place by dividing the interest rate in effect on the day of calculation by the number of days in the year in which that day occurs. If the tenth digit after the decimal point is greater than 4, the ninth digit shall be increased by one unit.
Once the interest payable has been calculated, only the first two digits after the decimal point shall be retained and, if the third digit after the decimal point is greater than 4, the second digit shall be increased by one unit.