23.— (1) A function (including a function consisting of the power to make a statutory instrument) of the Minister performed or purportedly performed by the Minister for Finance shall be deemed to have been validly performed by the Minister, if, at the time of the performance or purported performance of the function, the Minister for Finance believed that the function vested in the Minister for Finance.

(2) Where the Minister for Finance performs or purports to perform a function of the Minister, it shall, in any subsequent proceedings (whether civil or criminal), be presumed, unless the contrary is proved, that at the time of the performance or purported performance of the function the Minister for Finance believed that the function vested in him or her.

(3) In this section “function” does not include—

(a) a function transferred to the Minister under subsection (1) or (2) of section 8 or subsection (2) or (3) of section 9,

(b) a function of the Minister to which section 16(3), 17, 18, 20 or 21, or Part 4 applies, or

(c) a function transferred to the Minister by order under section 6(1) of the Act of 1939.