14.—(1) Subject to paragraphs (2) and (3), a National Park authority shall—
(a)keep a fund (to be known as “the general fund") to which all receipts of the authority shall be carried and out of which all liabilities falling to be discharged by the authority shall be discharged; and
(b)keep accounts of receipts carried to, and payments made out 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)a specific fund or funds in respect of specified receipts and liabilities of the authority; or
(b)specific accounts in respect of specified receipts carried to and payments out of any funds of the authority.
(3) Nothing in paragraph (1)(a) shall be construed as requiring or authorising an 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.