Section 4 Capital receipts in the Exchequer.

from borrowings made (whether before or after the passing of this Act) by the Ministry on the security of the Consolidated Fund;

in respect of the declared surplus for any financial year;

in or towards repayment whether from moneys provided by Parliament or otherwise of the principal of loans or advances issued out of the Consolidated Fund, other than loans or advances issued as part of the public expenditure for any year;

from the realisation of any investments made under section nineteen of this ActF2. . . ;

by virtue of subsection (2) of section twenty-eight of this Act;

in or towards repayment of sums issued from the Consolidated Fund in fulfilment of guarantees given by the Ministry under any enactment;

which, by virtue of this paragraph are, in cases of doubt, determined by the Ministry, before the end of the financial year in which they are received in the Exchequer, to be of the nature of capital receipts in the Exchequer;