(1) The IANS shall pay to or in respect of every member of the staff of the IAA transferred to the staff of the IANS under this Act any amount due to or in respect of that staff member in respect of service as a staff member and unpaid on the vesting day and the IANS shall, with the consent of the Minister and the Minister for Public Expenditure and Reform, be reimbursed by the IAA in respect of any such payments (other than payments made in respect of untaken leave).

(2) The IANS may pay any amounts owed by the IAA for goods and services provided to the IAA in the performance of a function of the IAA corresponding to a function of the IANS, and unpaid on the vesting day, and the IANS shall, with the consent of the Minister and the Minister for Public Expenditure and Reform, be reimbursed by the IAA in respect of any such payments.