Section 17: Provisions as to exemption from taxation.

(1) The Federal Minister charged with responsibility for finance (in this section referred to as "the said Minister") may direct any refund or payment from the Consolidated Revenue Fund or any other fund of the Government or other public body whose finances are subject to control by the said Minister, necessary in the opinion of the said Minister to give effect to any exemption granted under the Act.
(2) Where any loss is suffered by any public fund or account of the Federation other than the Consolidated Revenue Fund by the granting of any such exemption or by the making of any refund or payment directed under this section, the said Minister may direct that such payments be made from the Consolidated Revenue Fund to that other fund or account as may be necessary in the opinion of the said Minister to reimburse that loss.
(3) Where any loss is suffered by any public body within the meaning of subsection (1) of this section by the granting of any such exemption or by the making of any refund or payment directed under this section, the said Minister may direct that such payments be made from the Consolidated Revenue Fund to that public body as may be necessary in the opinion of the said Minister to reimburse that loss.
(4) All refunds or payments directed under this section to be made from the Consolidated Revenue Fund or any other Fund of the Federal Government or other public body shall be made without further appropriation than this section.