14. The expenditure of the County Council of Cornwall in any financial year under the Justices of the Peace Act 1949, as reduced by any sums receivable from the Secretary of State for the Home Department under section 27 of that Act, shall be apportioned between the county council and the Council in the proportions of the expenditure directly attributable to the petty sessional divisions in the County of Cornwall and the expenditure directly attributable to the Isles, and the amount so apportioned to the Council, as reduced by the amount of any sums receivable by the county council otherwise than under the said section 27 which are directly attributable to the Isles, shall be payable by the Council to the county council.