(a) an institution specified in Table A in subsection 4(1) transfers an amount of money into a special fund in the institution's accounts; and
(b) the money in the fund is to be used only for future expenditure on the following items:
(i) capital projects of the institution;
(ii) equipment of the institution;
(iii) minor building projects of the institution;
the institution is to be taken, for the purposes of this Act, to have spent the amount for operating purposes in respect of the year in which the amount was transferred.