Commissioners for Revenue and Customs Act 2005
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Change 1
47 Payment out of Consolidated Fund
(1) This section applies if the Treasury think that the funds available to the Commissioners may be insufficient to make, under or by virtue of an enactment— (a) a payment into the National Insurance Fund, (b) a payment into the Northern Ireland National Insurance Fund, (c) a payment of a kind specified in section 44(2)(c) to (g), or (d) a disbursement of a kind specified in section 44(3). (2) Where this section applies the Treasury may pay money to the Commissioners out of the Consolidated Fund to enable them to make a payment or disbursement. (3) This section applies whether or not the reason for a deficiency is or may be that an amount has been paid or retained on the basis of an estimate that has proved or may prove to be inaccurate.
47 Payment out of Consolidated Fund
(1) This section applies if the Treasury think that the funds available to the Commissioners may be insufficient to make, under or by virtue of an enactment— (a) a payment into the National Insurance Fund, (b) a payment into the Northern Ireland National Insurance Fund, (c) a payment of a kind specified in section 44(2)(c) to (g), or (d) a disbursement of a kind specified in section 44(3). (2) Where this section applies the Treasury may pay money to the Commissioners out of the Consolidated Fund to enable them to make a payment or disbursement. (3) This section applies whether or not the reason for a deficiency is or may be that an amount has been paid or retained on the basis of an estimate that has proved or may prove to be inaccurate.
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