(1) Save as is otherwise expressly provided by this Act, all fees and other sums received under this Act or regulations thereunder by the Commissioner or any other member of the Garda Síochána or by an authorised person (within the meaning of section 103 of this Act) shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Public Expenditure and Reform directs.
(2) Save as is otherwise expressly provided by this Act, all fines in respect of offences under this Act shall be paid into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Public Expenditure and Reform.
(3) All moneys paid into or disposed of for the benefit of the Exchequer under this section shall, for the purposes of section 2 of the Roads Act, 1920, be deemed to have been paid into the Exchequer under that Act.