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(1)Where it appears to the council of any borough, urban district, or parish, or to any county council acting in default of such a council as aforesaid, that the provision of any allotment gardens required for the purpose of their being let to unemployed persons, or persons who are not in full time employment, resident in the borough, district, or parish, who desire to take them will entail a loss, the council may submit their proposals to the Minister together with estimates in the prescribed form of the expenses (whether on capital or income account) in relation thereto likely to be incurred by the council and of the sums likely to be received by the council by way of rent or otherwise.
(2)If the Minister approves the proposals and estimates of the council, either without modifications or with such modifications as he may require, the Minister may, subject to such conditions as to records, certificates, audit or otherwise, as with the approval of the Treasury he may determine, undertake to defray in any year the loss shown in the approved estimates as likely to be incurred in that year by the council in providing allotment gardens for such persons as aforesaid in accordance with the proposals.
(3)Neither subsections (1) and (2) of section sixteen of the Allotments Act, 1922, nor section four of the Allotments Act, 1925 (which impose limits on the expenditure of councils on the provision of allotments) shall apply to any expenses incurred in accordance with proposals and estimates approved by the Minister under this section.
(4)If proposals after having been approved by the Minister under this section are subsequently varied without his consent, the Minister shall defray only such part as he thinks fit of the annual loss aforesaid, and of any additional loss attributable to the variation.
(5)The Minister may, after the date of the commencement of this Act, approve proposals and estimates-submitted to him for the purposes of this section before that date, but where the land to which any proposals relate has been acquired before the first day of January, nineteen hundred and thirty-one, or is after the commencement of this Act acquired without the consent of the Minister, this section shall apply with respect to such expenses only as are incurred in equipping the land and adapting it for allotment gardens for letting to unemployed persons or persons who are not in full time employment.
(6)A council shall keep separate accounts with respect to all their transactions under this section and shall furnish to the Minister such information as he may require as to such transactions.
(7)The Minister shall with the concurrence of the Treasury make regulations for carrying this section into effect.
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