194. ''Recoveries of overpayments of voted expenditure'' shall be ac-counted as follows:-

1 recoveries of expenditure incurred within the same year shall be credited to the expenditure sub-head concerned

(see also Regulation 51) ; and 194.2 recoveries of expenditure incurred in a previous year shall be credited to Miscellaneous Revenue, except that in the case of recoveries of expenditure from the Develop-ment Fund they shall be credited to the relevant sub-heads irrespective of the year in which the over-payments were made.