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(1)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 171(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)The Welsh Ministers may give such directions to a Special Health Authority as appear to be requisite to secure that the Special Health Authority complies with the duty under subsection (1).
(3)To the extent to which—
(a)any expenditure is defrayed by a Special Health Authority as trustee or on behalf of a Special Health Authority by special trustees, or
(b)any sums are received by a Special Health Authority as trustee or under section 169,
that expenditure and, subject to subsection (5), those sums, must be disregarded for the purposes of this section.
(4)For the purposes of this section sums which in the hands of a Special Health Authority cease to be trust funds and become applicable by the Special Health Authority otherwise than as trustee must be treated, on their becoming so applicable, as having been received by the Special Health Authority otherwise than as trustee.
(5)Of the sums received by a Special Health Authority under section 169 so much only as accrues to the Special Health Authority after defraying any expenses incurred in obtaining them must be disregarded under subsection (3).
(6)Subject to subsection (3), the Welsh Ministers 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 Special Health Authority,
(b)whether specified expenditure must, or must not, be treated for those purposes as expenditure within subsection (1) of a specified Special Health Authority, or
(c)the extent to which, and the circumstances in which, sums received by a Special Health Authority under section 171 but not yet spent must be treated for the purposes of this section as part of the expenditure of the Special Health Authority and to which financial year’s expenditure they must be attributed.
(7)“Specified” means of a description specified in the directions.
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