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.