Part 1: Financial Guidance Etc Miscellaneous Section 26: Interpretation of Part 1
Section 26 defines key terms and provides that all references made in Part 1 to the "Secretary of State" mean either the Secretary of State or the Treasury other than the references in section 1(7)(a) and the first subparagraph of paragraph 1 of Schedule 2.
	The specific responsibilities of ministers in the Department for Work and Pensions and the Treasury will be set out in a published memorandum of understanding.