Section 11
SEC. 11. Distribution of the Proceeds of the Additional 1% on real property levied for the Special Education Fund under Republic Act No. 5447, as amended, collected in the cities and municipalities of Metropolitan Manila.—Beginning July 1, 1976, the proceeds of the additional 1% tax on real property levied for the Special Education Fund under Republic Act No. 5447, as amended, collected in the cities and municipalities of Metropolitan Manila shall be distributed as follows: In the case of collections on real properties located in the integrated municipalities, sixty per centum thereof shall accrue to the municipality where the Property subject to the tax is situated and forty per centum shall be remitted to the Treasurer of the Philippines to be expended exclusively for stabilizing the Special Education Fund in accordance with the provisions of Section seven of R.A. No. 5447. In the case of collections on real properties located in the integrated cities, sixty per centum thereof shall accrue to the city where the property subject to the tax is situated and forty per centum shall be remitted to the Treasurer of the Philippines to be expended exclusively for stabilizing the Special Education Fund in accordance with the provisions of Section seven of R.A. 5447, except that in the case of the City of Manila, the forty per centum accruing to the national stabilization fund aforementioned shall be retained in the general fund of the city as provided for under R.A. No. 6238.