(1) There are payable into the Research Account amounts equal to the amount determined by the Minister under subsection ( 2) multiplied by the number of tonnes of coal on which amounts of duty of excise are raised from time to time.
(2) The Minister may, for the purposes of this section, determine an amount (not exceeding 5 cents) per tonne of coal.
(3) No money is to be paid into the Research Account if the Minister does not make a determination under subsection ( 2).
(4) Amounts payable into the Research Account under subsection ( 1) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.