43.— (1) There shall be set up for the purposes of this section a special account in the name of the Minister for Health and any moneys accepted by the Minister under section 42(1) shall be placed in the special account.

(2) The moneys in the special account shall be used only—

(a) for the purposes of making contributions towards building, furnishing and equipping a new national paediatric hospital, or

(b) if purposes referred to at paragraph (a) no longer exist, for the purposes of making contributions towards extending, refurbishing, equipping or reequipping the hospital referred to in that paragraph.

(3) The moneys, including interest, in the special account may be used at any time for the purposes referred to in subsection (2) and shall be issued out of that account only by the Minister for Health with the consent of the Minister for Public Expenditure and Reform.

(4) The Minister for Health shall cause to be kept all proper and usual accounts of all moneys received into or payments made from the special account.

(5) In this section, “special account” means the account set up for the purposes of this section which account shall be—

(a) an account with the Central Bank,

(b) operated subject to such terms and conditions as the Minister for Public Expenditure and Reform may determine, and

(c) subject to audit by the Comptroller and Auditor General.