# Exchequer and Financial Provisions Act (Northern Ireland) 1950, Section 4: Capital receipts in the Exchequer.


For the purposes of this Act or any other enactment “capital receipts”, in relation to the Consolidated Fund, includes all moneys received into that Fund—
(a) from borrowings made (whether before or after the passing of this Act) by the Ministry on the security of the Consolidated Fund;
(b) in respect of the declared surplus for any financial year;
(c) 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;
(d) from the realisation of any investments made under section nineteen of this Act. . . ;
(dd) by virtue of subsection (2) of section twenty-eight of this Act;
(e) in or towards repayment of sums issued from the Consolidated Fund in fulfilment of guarantees given by the Ministry under any enactment;
Para. (f) rep. by 1978 NI 11
Paras. (g), (h) rep. by 1986 NI 19
Para. (i) rep. with saving by 1983 NI 1
(j) 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;
and the Ministry shall have power to make such determination accordingly.

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Source: https://www.legislation.gov.uk/apni/1950/3/section/4 (the official version)
Page: https://openlegislation.uk/exchequer-and-financial-provisions-act-northern-ireland-1950/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.