(1) Any expenses incurred by the Minister or any other Minister in carrying this Act into effect shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.

(2) There shall be paid to the Minister for Public Expenditure and Reform out of the Social Insurance Fund, at such times and in such manner as the Minister for Public Expenditure and Reform may direct, such sums as the Minister may estimate, on such basis as may be agreed upon between him and the Minister for Public Expenditure and Reform, to be the part of the said expenses of the Minister or any other Minister in carrying into effect section 39 and section 40, and any sums so paid shall be appropriated in aid of moneys provided by the Oireachtas for carrying this Act into effect.

(3) In estimating expenses for the purposes of subsection (2), there shall be included such amount as, in the opinion of the Minister for Public Expenditure and Reform, represents the amount of the accruing liability in respect of any superannuation or other retiring allowances, lump sums or gratuities accruing in respect of the employment of any officer or other person for the purposes of this Act.