5.
(1) The Board shall maintain an account called " The Reconstruction and Rehabilitation Fund Account" at the Central Bank and there shall be credited to such account
| | (a) all sums of money that may accrue to the Fund after the date of commencement of this Act; | | |
| | (b) all sums of money that may be received by the Fund, by way of donations, grants or gifts from any source whatsoever. | | |
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(2) It is hereby declared that a donation in money to the Fund is, for the purpose of the application of the Inland Revenue Act, No. 28 of 1979, a donation made in money to a Fund established by the Government. |
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