at such times and in such manner as the Treasury directs,

with the exception of receipts specified in subsection (2), and

after deduction of the disbursements specified in subsection (3).

contributions under Part I of the Social Security Contributions and Benefits Act 1992 (c. 4),

contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

any other sums payable, under or by virtue of an enactment, into the National Insurance Fund or the Northern Ireland National Insurance Fund,

sums required under or by virtue of an enactment to be paid into the National Loans Fund,

sums required to be paid to a Minister of the Crown by virtue of an enactment relating to financial support for students,

penalties under section 21 of the National Minimum Wage Act 1998 (c. 39) (non-compliance), and

sums required under or by virtue of an enactment to be paid into the Scottish Consolidated Fund.

payments in connection with drawback, repayments and discounts,

payments under section 77 of the Scotland Act 1998 (c. 46) (additional tax),

payments under section 2 of the Isle of Man Act 1979 (c. 58) (Isle of Man share of common duties), and

tax credits.

payments in respect of actual or deemed credits relating to any tax or duty, and