(1) The board or controlling body of a statutory body shall establish a general policy on dividends in consultation with the responsible Minister and the Minister, and ensure that the policy is adopted by the management of the statutory body, taking due consideration of the financial well-being of the statutory body.
(2) Dividends or other profit distribution from a statutory body paid to the Government must be reflected in the estimates presented to the House of Assembly and paid into the Consolidated Fund.
(3) Dividend payments owed to Government shall not be counted against any tax or other obligations the statutory body may have towards the Government.