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74.—(1) Section 172(1) of that Act (general financial arrangements) is amended as follows.
(2) In subsection (1)—
(a)for “Department” there is substituted “Inland Revenue”, and
(b)for “it” there is substituted “the Department”.
(3) After subsection (3) there is inserted—
“(3A) There shall be paid out of the National Insurance Fund into the Consolidated Fund of the United Kingdom—
(a)such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III; and
(b)such sums as the Secretary of State may estimate to be to the amount of his administrative expenses in exercising his functions under this Act.”.
(4) In subsection (6), after “United Kingdom” there is inserted
subject to subsection (5), so far as it relates to payments out of money provided by Parliament, any sum recovered by the Inland Revenue under the provisions within subsection (2)(b)(ii); and
(5) In subsection (7)(d), for “it” there is substituted “the Inland Revenue”.
(6) After that subsection there is inserted—
“(8) Subject to the foregoing provisions of this section, all expenses incurred by the Secretary of State or the Inland Revenue shall be paid out of money provided by Parliament, except so far as they may be required by any enactment to be paid or borne in any other way.”
Section 172 was amended by paragraph 65 of Schedule 3 to, and paragraph 12 of Schedule 4 to, the Pensions (Northern Ireland) Order 1995.
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