Miscellaneous Financial Provisions Act 1946

2 War damage payments to be made out of Consolidated Fund.

(1) Any sums required on or after the first day of April, nineteen hundred and forty-six—

(a) for payments under the [6 & 7 Geo. 6. c. 21.] War Damage Act, 1943, by the War Damage Commission in respect of war damage, or in respect of interest on value payments or on payments to be made under section eighteen of that Act (which relates to damaged land of exceptional site value subject to a lease) ; or

(b) for payments under the said Act by the Board of Trade in respect of war damage to goods or in respect of interest on any such payments,

shall, in lieu of being defrayed, in accordance with subsection (1) of section seventy-nine and section one hundred of that Act, out of moneys provided by Parliament, be charged on and issued out of the Consolidated Fund.

(2) If in any financial year any sums are issued out of the Consolidated Fund under the preceding provisions of this section or any payments are made out of sums so issued, the War Damage Commission or the Board of Trade, as the case may be, shall prepare, in such form and manner as the Treasury may direct, an account of all sums so issued and received by them in that year and of all payments so made by them in that year.

(3) Any account prepared under the last preceding subsection shall, on or before the thirtieth day of November next following the end of the financial year in question, be transmitted to the Comptroller and Auditor-General, who shall examine and certify the account and lay copies thereof, together with his report thereon, before Parliament.

(4) Sections eighty-one and ninety-nine of the said Act (which provide for certain statements of receipts and payments by the War Damage Commission and the Board of Trade to be prepared and laid before Parliament) shall not have effect as respects any financial year beginning after the thirty-first day of March, nineteen hundred and forty-six.