(1) The Social Insurance Fund (in this section and in section 8 referred to as "the Fund") established under the Social Welfare Act, 1952, and continued in being under section 122 of the Social Welfare (Consolidation) Act, 1981, shall continue in being and to comprise a current account and an investment account.
(2) The Minister shall manage and control the current account of the Fund.
(3) The Minister for Finance shall manage and control the investment account of the Fund.
(4) Save where otherwise specifically provided -
(a) sums payable into the Fund shall be paid into the current account of the Fund, and
(b) sums payable out of the Fund shall be paid out of that account.
(5) Moneys standing to the credit of the current account of the Fund and not required to meet current expenditure shall be transferred to the investment account of the Fund.
(6) Whenever the moneys in the current account of the Fund are insufficient to meet the liabilities of that account, there shall be transf