Revenue Act 1884

14 Amendment of 29 & 30 Vict. c.39 as to what constitutes vouchers in the case of certain payments out of money granted for army and navy services

Whereas under the Exchequer and Audit Departments Act, 1866, the Comptroller and Auditor-General is directed to ascertain whether the payments are supported by vouchers or proofs of payment:

And whereas it is expedient to define the nature of the documents which in certain cases are to constitute vouchers or proofs of payment. Be it therefore enacted as follows :—

Where payment out of money granted by Parliament for army services or navy services is made in respect of pay, wages, pensions, gratuities, or allowances to persons who are serving or have served in any of Her Majesty's naval or military forces, or are, or have been employed in any of Her Majesty's naval or military establishments, such payments may be made and witnessed in manner for the time being prescribed by regulations approved by the Treasury ; and any pay sheet, list, certificate, or document showing any such payment when attested by the persons whose duty it is under the said regulations to make and witness that payment shall be a voucher or proof of payment for the purposes of section twenty-seven of the Exchequer and Audit Departments Act, 1866.

Any reference in any enactment, whether past or future, to the Comptroller and Auditor-General shall, unless anything in such enactment is inconsistent therewith, be deemed to refer to the Comptroller-General of the receipt and issue of Her Majesty's Exchequer and Auditor-General of public accounts appointed in pursuance of the Exchequer and Audit Departments Act,

This section shall be construed as part of the Exchequer and Audit Departments Act, 1866.