Social Security Administration (Northern Ireland) Act 1992

145 Adjustments between National Insurance Fund and Consolidated Fund

(1) There shall be made out of the National Insurance Fund into the Consolidated Fund or out of money appropriated by Measure into the National Insurance Fund such payments by way of adjustment as the Department determines (in accordance with any directions given by the Department of Finance and Personnel) to be appropriate in consequence of the operation of any statutory provision relating to—

(a) family credit;

(b) disability working allowance;

(c) statutory sick pay;

(d) statutory maternity pay; or

(e) the repayment or offsetting of benefit as defined in section 121 of the Contributions and Benefits Act or other payments.

(2) Where any such payments as are specified in subsection (3) below fall to be made by way of adjustment, then, subject to subsection (4) below,—

(a) the amount of the payments to be made shall be taken to be such, and

(b) payments on account of them shall be made at such times and in such manner,

as may be determined by the Department in accordance with any directions given by the Department of Finance and Personnel.

(3) The payments mentioned in subsection (2) above are the following, that is to say—

(a) any such payments falling to be made by way of adjustment under subsection (1)(a) to (d) above;

(b) any such payments falling to be made by way of adjustment in consequence of the operation of any enactment or regulations relating to child benefit—

(i) out of the National Insurance Fund into the Consolidated Fund, or

(ii) into the National Insurance Fund out of money appropriated by Measure; and

(c) any such payments falling to be made by way of adjustment in circumstances other than those mentioned in subsection (1) or paragraph (b) above—

(i) out of the National Insurance Fund either to the Department or another government department or into the Consolidated Fund; or

(ii) into the National Insurance Fund out of money appropriated by Measure.

(4) In relation to payments falling within paragraph (a) or (c) of subsection (3) above, subsection (2) above only applies in such cases or classes of case as may be specified by the Department by order.

(5) There shall be paid out of the National Insurance Fund into the Consolidated Fund, at such times and in such manner as the Department of Finance and Personnel may direct, such sums as the Department may estimate (in accordance with any directions given by the Department of Finance and Personnel) to be the amount of the administrative expenses incurred as mentioned in section 143(2)(a) above, excluding—

(a) expenses attributable to the carrying into effect of provisions of the Contributions and Benefits Act or this Act relating to the benefits which by virtue of section 143(2) above are payable out money appropriated by Measure; and

(b) any other category of expenses which the Department of Finance and Personnel may direct, or any enactment may require, to be excluded from the Department’s estimate under this subsection;

but none of the administrative expenses of the Christmas bonus shall be excluded from that estimate by virtue of paragraph (a) or (b) above.