(1) Where the Agency -

(a) receives a direction from the Minister under section 19(5) or 21(4) to pay, from the ICN Fund to the Exchequer, a specified amount (in this section referred to as the "relevant amount") on or before 31 December of a given year (in this section referred to as the "relevant date"), and

(b) is of the opinion that -

(i) an orderly liquidation of assets of the ICN Fund to the value of the relevant amount may not be possible in advance of the relevant date, or

(ii) the liquidation of such assets to the value of the relevant amount may only be possible on terms that are not commercially acceptable,

the Agency shall notify the Minister in writing of that opinion as soon as is practicable.