12. Where in pursuance of section 21(3) of the Act of 1937, or the corresponding provision of any local Act or scheme, moneys forming part of a superannuation fund transferred by this order have been used for the purposes of any matter transferred by the Act or the Property Order or by or under the Administration of Justice Act 1964 to an authority other than the authority in whom such fund is vested on 1st April 1965, the provisions of paragraph (a) of the said subsection and paragraph (b) thereof, in so far as it relates to the debiting of accounts, shall be applicable to such first mentioned authority.