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Any sums received under section 32(5) of this Act—
(a) where received by the council of a borough or urban p district, shall be receipts for the benefit of the whole of the borough or district;
(b) where received by the council of a rural district, shall be receipts in respect of general expenses;
and any other sums received under this Act by any authority, not being receipts from a rate, shall be applied in the reduction of the expenses of the authority under this Act.