85 Taxes and revenues to be paid to the Union Fund 231. (a) The Union shall, with the exception of the taxes and revenues listed in Schedule Five to be collected by Regions or States, collect all other taxes and revenues in accord with the law and deposit them in the Union Fund. (b) If it is necessary to collect designated receipts or incomes and taxes and revenues to be collected by the Regions or States for the Union territories, the Union shall collect them in accord with the law and deposit them in the Union Fund. (c) The Union has the right to expend the Union Fund in accord with the law. The Union Ministers and the Deputy Ministers Appointment of the Union Ministers 232. (a) The President shall appoint the Union Ministers who possess the following qualifications : (i) person who has attained the age of 40 years; (ii) person who has qualifications, with the exception of age limit, entitled to be elected as Pyithu Hluttaw representatives prescribed in Section 120; (iii) person whose qualifications does not breach the provisions under Section 121 which disqualify the person from standing for election as the Pyithu Hluttaw representative; (iv) (b) person loyal to the Union and its citizens. In order to appoint the Union Ministers, the President shall : (i) select suitable persons who have qualifications prescribed in SubSection (a) from among the Hluttaw representatives or persons who are not Hluttaw representatives;