226Financial duties of Strategic Health Authorities and Special Health Authorities
(1)Each Strategic Health Authority must, in respect of each financial year, perform its functions so as to secure that its expenditure which is attributable to the performance by it of its functions in that year does not exceed the aggregate of—
(a)the amount allotted to it for that year under section 224(1),
(b)any sums received by it in that year under any provision of this Act (other than sums received by it under that subsection), and
(c)any sums received by it in that year otherwise than under this Act for the purpose of enabling it to defray any such expenditure.
(2)Each Special Health Authority must, in respect of each financial year, perform its functions so as to secure that its expenditure which is attributable to the performance by it of its functions in that year does not exceed the aggregate of—
(a)the amount allotted to it for that year under section 225(1),
(b)any sums received by it in that year under any provision of this Act (other than sums received by it under that subsection), and
(c)any sums received by it in that year otherwise than under this Act for the purpose of enabling it to defray any such expenditure.
(3)The Secretary of State may give such directions to a Strategic Health Authority or Special Health Authority as appear to be requisite to secure that the Authority complies with the duty under subsection (1) or (2).
(4)To the extent to which—
(a)any expenditure is defrayed by a Strategic Health Authority or Special Health Authority as trustee or on behalf of a Strategic Health Authority or Special Health Authority by special trustees, or
(b)any sums are received by a Strategic Health Authority or Special Health Authority as trustee or under section 222,
that expenditure and, subject to subsection (6), those sums, must be disregarded for the purposes of this section.
(5)For the purposes of this section sums which, in the hands of a Strategic Health Authority or Special Health Authority, cease to be trust funds and become applicable by the Authority otherwise than as trustee must be treated, on their becoming so applicable, as having been received by the Authority otherwise than as trustee.
(6)Of the sums received by a Strategic Health Authority or Special Health Authority under section 222, so much only as accrues to the Authority after defraying any expenses incurred in obtaining them must be disregarded under subsection (4).
(7)Subject to subsection (4), the Secretary of State may by directions determine—
(a)whether specified sums must, or must not, be treated for the purposes of this section as received under this Act by a specified Strategic Health Authority or specified Special Health Authority,
(b)whether specified expenditure must, or must not, be treated for those purposes as—
(i)expenditure within subsection (1) of a specified Strategic Health Authority, or
(ii)expenditure within subsection (2) of a specified Special Health Authority, or
(c)the extent to which, and the circumstances in which, sums received—
(i)by a Strategic Health Authority under section 224, or
(ii)by a Special Health Authority under section 225,
but not yet spent must be treated for the purposes of this section as part of the expenditure of the Strategic Health Authority or Special Health Authority and to which financial year’s expenditure they must be attributed.
(8)“Specified” means of a description specified in the directions.