(2) Parliament may, in the Act authorizing the raising of a loan or by any other Act, appropriate the proceeds of the loan for specific purposes and authorize the payment of such proceeds out of the Consolidated Fund for such purposes. [Ch0000s181]181. Special funds and trust moneys (1) An Act of Parliament may, subject to section 182, make provision for the creation of special funds which shall be accounted within the accounts of the Consolidated Fund and for the regulation or management of the moneys accounted in such special funds. (2) An Act made in accordance with subsection (1) may provide that sections 175 (1) and 175 (4) shall not apply to any particular fund. (3) Parliament may make provisions regulating the manner in which moneys or investments held by the Government subject to a trust are to be accounted for. [Ch0000s182]182. The Development Fund (1) There shall be a special fund within the Consolidated Fund to be known as the Development Fund in which shall be accounted receipts and expenditure of the Government relating to the development of the Republic, which have not been included in the annual statement provided for in section 175, and estimates of such receipts and expenditure shall be submitted by the Minister responsible for Finance to the National Assembly not less than once a year. (2) When the estimates of expenditure to be met from the Development Fund have been approved by the National Assembly, a Bill to be known as Appropriation (Development Fund) Bill shall be introduced in the National Assembly providing for the issue from the Development Fund and appropriation of the sums necessary to meet that expenditure. [Ch0000s183]183. The Protected Expenditure Fund 13 of 2001(1) There shall be a special fund within the accounts of the Consolidated Fund, to be known as Protected Expenditure Fund, upon which shall be charged certain protected expenditure. (2) The Minister responsible for Finance shall, before the commencement of every financial year, make provision in the annual Appropriation Bill for the purpose of voting sums for the purposes of the fund under subsection (1) and such provision shall be passed without revision by the National Assembly, save where it is insufficient to meet the expenditure to be charged for the purposes of the fund, in which case the National Assembly may revise the Bill so as to accommodate the expenditure to be charged. 13 of 2001(3) No money shall be withdrawn from the Protected Expenditures Fund save in respect of the following classes of expenditure— (a) the salaries, allowances and other benefits of the President and the First Vice-President;