34 (2) from— (a) fees and levies prescribed pursuant to section (b) moneys received from a competitive selection process, if any, carried out under section 39(2) for the issuance of an individual licence; (c) loans, grants and donations, if any, made to or for the benefit of the Telecommunications Commission; (d) moneys appropriated, if any, from the Consolidated Fund by Parliament. 18; The Telecommunications Commission is exempt (a) all taxes on its income; and (b) stamp duty on all instruments executed by it or on its behalf and stamped under the Stamp Duties Act (Cap. 126). For the avoidance of doubt, instruments executed (3) between the Telecommunications Commission and a service provider are not exempt from any applicable stamp duties payable by the relevant service provider. Administration of special funds Within one month of the commencement date, the (1) 17. Minister responsible for Finance shall establish in accordance with section 100(2) of the Constitution— (a) a special fund for the Telecommunications Commission, called the Telecommunications Commission Special Fund; and (b). a special fund for universal access, called the Universal Access Special Fund. All moneys received by or for the benefit of the (2) Telecommunications Commission— (a) under section 16(1) or for the purposes of funding the Telecommunications Commission shall be paid into the