Section 17(2) in Collection of Income and the Incurring of Expenditure Rules
(2)Where the institution has no such executive officer duly authorised, but has more than one trustee-(a)the Chairman of the trustees shall be deemed to be the trustee for purposes of rules 2 to 8; and(b)any trustee authorised by the trustees to sanction expenditure shall be deemed to be the trustee for purpose of rules 11 to 16.
