cost of the activities involved in the supplementary estimates or statement of excess. Conditions of taxation Act No.15 of 1984 Art.43 138.-(1) No tax of any kind shall be imposed save in accordance with a law enacted by Parliament or pursuant to a procedure lawfully prescribed and having the force of law by virtue of a law enacted by Parliament. (2) The provisions contained in subarticle (1) of this Act shall not preclude the House of Representatives of Zanzibar from exercising its powers to impose tax of any kind in accordance with the authority of that House. Procedure for authorization of expenditure in advance of appropriation Act Act No.15 of 1984 Art.43 139.-(1) Parliament may enact a law providing for the authorization of expenditure of moneys from the Consolidated Fund of the Government of the United Republic in accordance with a procedure prescribed in sub-article (2) of this Article. (2) Where the financial year of the Government has begun and the Appropriation Act in relation to that year has not come into operation, then the President may authorize the issue of moneys from the Consolidated Fund of the Government of the United Republic for the purposes of meeting the expenses of essential business of the Government, and such moneys shall be expended until the expiration of four months from the beginning of the financial year, or until the Appropriation Act comes into operation, depending whichever occurs earlier. Contingencies Fund and virement Act No.15 of 1984 Art.43 140.-(1) Parliament may enact a law providing for the following: (a) the establishment of a Contingencies Fund and authorizing the President or a Minister appointed by the President in that behalf to borrow money from that Fund to meet the costs of an urgent and unforeseen need for which no funds had been provided; and (b) authorizing the President or a Minister appointed by the President in that behalf to apply money specifically appropriated for certain business to meet the costs of an urgent and unforeseen need as referred to in paragraph (a) of this subarticle. (2) Where money has been borrowed from the Contingencies Fund or money specifically appropriated for a certain purpose is applied to meet the costs of an urgent and unforeseen need, then there shall be presented before the National Assembly supplementary estimates, and after the National Assembly has approved the supplementary estimates, a supplementary Appropriation Bill which shall be introduced into the National Assembly for the purpose of authorizing such additional expenditure shall ensure that any moneys borrowed from the Contingencies Fund shall be reimbursed from the moneys the expenditure of which shall be authorized by that Bill Public Debt Act No.15 of 1984 Art.43 141.-(1) The public debt of the United Republic shall be secured on the Consolidated Fund of the Government of the United Republic. (2) For the purposes of interpretation of this Article, “the public debt” means the debt itself and also the interest charged on it, sinking fund payments in 80