Section 27, The National Revenue Authority Act, 2002

(1) Subject to subsection (2), all revenue collected by, or due and payable to the Authority under this Act shall be paid into the Consolidated Fund. [Margin: Revenue to be paid into Consolidated Fund.] (2) Notwithstanding subsection (1) or any other law, the Minister may from time to time, for the purpose of ensuring uninterrupted supply of funds to the Authority, authorise the Authority in writing to retain the percentage of the revenue referred to in paragraph (a) of subsection (1) of section 24 to meet its expenditure for the financial year concerned, as if the Authority were a department of Government under paragraph (c) of subsection (1) of section 114 of the Constitution. [Margin: Act No. 6 of 1991.]