Chapter Nine Finance. General. 152. Taxation. (1) No tax shall be imposed except under the authority of an Act of Parliament. (2) Where a law enacted under clause (1) of this article confers powers on any person or authority to waive or vary a tax imposed by that law, that person or authority shall report to Parliament periodically on the exercise of those powers, as shall be determined by law. (3) Parliament shall make laws to establish tax tribunals for the purposes of settling tax disputes. 153. Consolidated Fund. (1) There shall be a Consolidated Fund into which shall be paid all revenues or other monies raised or received for the purpose of, or on behalf of, or in trust for the Government. (2) The revenues or other monies referred to in clause (1) of this article shall not include revenues or other monies— (a) that are payable by or under an Act of Parliament, into some other fund established for a specific purpose; or (b) that may, under an Act of Parliament, be retained by the department of Government that received them for the purposes of defraying the expenses of that department. 154. Withdrawal from the Consolidated Fund. (1) No monies shall be withdrawn from the Consolidated Fund except— (a) to meet expenditure charged on the fund by this Constitution or by an Act of Parliament; or (b) where the issue of those monies has been authorised by an Appropriation Act, a Supplementary Appropriation Act or as provided under clause (4) of this article.