Part II Legislative Powers and Executive Authorities
Financial provisions
14 Proceedings in Assembly for imposing charge on public funds or for imposing taxation.
No vote, resolution or Measure shall be passed by the Assembly for—
(a)
charging any sum on the Consolidated Fund of Northern Ireland or appropriating any sum out of that Fund or increasing the sums so charged or appropriated;
(b)
releasing or compounding any debt owed to the Crown; or
(c)
imposing or increasing any tax,
except in pursuance of a recommendation from the Head of the Department of Finance for Northern Ireland signified to the Assembly by him or by a member of the Northern Ireland Executive authorised by him for that purpose.