The Secretary of State shall pay sums received in respect of gas levy or interest upon it into the Consolidated Fund.

Sums repayable to F1any person by virtue of section 3(5)(a) above, including the interest upon such sums, shall be paid out of the Consolidated Fund.

The Secretary of State shall, as respects each year, prepare in such form as the Treasury may direct an account of sums received by him in respect of gas levy or repaid under F2section 3(5)(a) above, and shall send the account to the Comptroller and Auditor General not later than the end of November following the year; and the Comptroller and Auditor General shall examine, certify and report on the account, and shall lay copies of it and his report before each House of Parliament.

Any expenses of the Secretary of State in consequence of the provisions of this Act shall be defrayed out of money provided by Parliament.