(a) if it is of a kind referred to in paragraph 42 (a)—to the head of expenditure entitled “Advance to the Minister responsible for administration of the Audit Act”;
(b) if it is of a kind referred to in paragraph 42 (b)—to the head of expenditure relating to incidental and other expenditure; and
(c) if it is of any other kind—to the head of expenditure under which provision is made for the service for which the advance is made.