(1) Any expenses incurred by the Minister or any other Minister in carrying this Act into effect shall, to the extent that may be sanctioned by the Minister for Public Expenditure and Reform, 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 the times and in the manner the Minister for Public Expenditure and Reform may direct, any sums that the Minister may estimate, on the basis that may be agreed on between the Minister and the Minister for Public Expenditure and Reform, to be the part of those expenses of the Minister or any other Minister which relates to the scheme of social insurance provided for in Part 2 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 an amount that, 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.