(1)The Ministry may, for any purpose for which it has power to make issues from the Consolidated Fund, from time to time by agreement with the[F1 Bank overdraw the Consolidated Fund Account], provided that no such overdraft shall be permitted to remain outstanding beyond the last day of the[F2 financial year] in which it has been created.
(2)The creation and cancellation of overdrafts shall not be treated as transactions requiring to be shown in anyF2. . . account having reference to[F1 Consolidated Fund] receipts and issues, but the interest on any such overdraft shall be included in the said accounts and shall be charged on and issued out of the Consolidated Fund.