Change from one account to the other

(1) The Board may, with the previous approval of the Government; advance to the Revenue account any sum from the moneys standing in the Capital account or from the Revenue account to the Capital account, in either case, for the purpose of meeting any expenditure relatable to the account to which money is advanced. (2) Any deficit in the Revenue account at the end of any year may be made good by an advance from the Capital account after obtaining the approval of the Government.