Accounts etc.
10.—(1) Subject to paragraphs (2) and (3), a National Park authority must—
(a)keep a fund (known as the general fund) to which all income of the authority must be carried and from which all expenditure discharging liabilities must be met; and
(b)keep accounts of income and expenditure of the general fund.
(2) The provisions of paragraph (1) are without prejudice to any provision contained in any enactment or instrument requiring a National Park authority to keep—
(a)specific funds in respect of specified income and expenditure of the authority; or
(b)specific accounts in respect of specified income and expenditure of any funds of the authority.
(3) Nothing in paragraph (1)(a) is to be construed as requiring or authorising a National Park authority to apply or dispose of the surplus revenue arising from any undertaking carried on by it otherwise than in accordance with any enactment or instrument applicable to the undertaking.