(1) In relation to the functions mentioned in sub-paragraph (2) below, the costs of which fall to be taken into account on the exercise of the power to fix the fees to which sub-paragraph (3) below applies, the following matter, namely, any deficit incurred before the exercise of the relevant power (including any incurred before the making of this Order), is hereby specified for the purposes of section 102(4) of the Finance Act as one which is to be taken into account in determining those costs.
(2) The said functions are consular functions, or functions in the United Kingdom corresponding to consular functions, as set out in section 1(1) and (2) of the Fees Act.
(3) This sub-paragraph applies to fees levied under section 1 of the Fees Act.