In this section "relevant authority" has the same meaning as in section 91 above.
The Secretary of State may make regulations—
about the relationship of a relevant authority's general fund to its other funds;
providing for assets falling within a relevant authority's general fund to be held in separate funds within the general fund.
The regulations may provide that any fund established by a relevant authority on or after 1 April 1990, other than its collection fund or a trust fund, is to be maintained as a separate fund falling within its general fund.
The regulations may provide that such assets as are transferred to a relevant authority's general fund under section 91(6), (7) or (8) above and fall within a prescribed description shall be held in separate funds falling within the general fund; and the number and composition of the separate funds shall be such as are prescribed.