§ 28. "That the whole or any part of the sums required for the current financial year for the purposes mentioned in paragraph (a) or paragraph (b) of Sub-section (4) of Section twenty-three of the Finance Act, 1928, as amended by any subsequent enactment, may 743 be provided out of money borrowed for the purpose under the National Loans Act, 1939, instead of out of the permanent annual charge for the National Debt."