Section 21: Interest and investment fluctuation to accrue to Consolidated Revenue Fund in certain cases

(1) Where by the provisions of law regulating any fund specified in the First Schedule to this Act it is provided that interest earned by that fund shall accrue to the Consolidated Revenue Fund, any depreciation in the value of investments of that fund and any losses on the sale or redemption of such investments shall be borne by the Consolidated Revenue Fund and any appreciation in the value of investments of such fund, and any profit on the sale or redemption of such investments, shall similarly accrue to the Consolidated Revenue Fund, save that any appreciation or depreciation in the value of investments and profit or loss on the sale or redemption of investment forming a part of the Reserve Fund referred to in that Schedule shall be taken to the account to the Reserve Fund itself.
[First Schedule.]
(2) Interest earned by the following funds specified in the First Schedule to this Act shall accrue to the Consolidated Revenue Fund-
(a) Stock Transfer Stamp Duty;
(b) Reserve Fund;
(c) Development Fund;
(d) University College Capital Account;
(e) University College Endowment Fund;
(f) Contingencies Fund.