Section 30: National Provident Reserve Fund.

(1)
There shall be a reserve fund of the National Provident Fund to be known as the National Provident Reserve Fund into which shall be paid-
(a)
all fines and penalties under this Act;
(b)
contributions by employers or workers which for any reason may not be allocated to individual accounts in the Fund; and
(c)
any other moneys authorised to be so paid under this Act.
(2)
If the net rate of interest added to the accounts of contributors for the previous financial year is not less than three per centum, there may be appropriated to the Reserve Fund any part of the general income of the Fund for the next ensuing financial year not allocated to individual accounts.