Any money or other property allocated by the Commissioners to the capital account or the income account of a diocesan stipends fund shall not be credited directly to such account but shall be taken over and held by the Commissioners as part of their general fund, and in lieu thereof the Commissioners shall credit the capital account or the income account (as the case may be) of the diocesan stipends fund with a sum charged upon their general fund of an amount equal in value as determined by the Commissioners to the money or other property taken over.

The Commissioners shall allow interest at such rate as they may determine upon all sums credited to the capital account of a diocesan stipends fund.