9 Financial provisions.
Any amount refunded under any arrangements made in accordance with any provisions of Schedule 1 to this Act relating to refund of F1dutyF2value added tax or car tax
a
if the arrangements were made by the Secretary of State, shall be paid out of moneys provided by Parliament, or
b
if the arrangements were made by the Commissioners of Customs and Excise, shall be paid out of the moneys standing to the credit of the General Account of those Commissioners.