s 38 General financial arrangements
(1) There shall be paid out of the National Insurance Fund and into the Consolidated Fund sums estimated by the Department to balance payments made by it by way of contribution-based jobseeker's allowance. (2) The Department shall pay into the National Insurance Fund sums estimated by it to balance sums recovered by it in connection with payments of contribution-based jobseeker's allowance. (3) The Commissioners of Inland Revenue shall pay into the National Insurance Fund sums estimated by them to be equal to the aggregate of the amounts deducted by employers in accordance with regulations under Article 29. (4) The Department shall pay into the Consolidated Fund sums estimated by it to balance sums recovered by it in connection with payments made by way of income-based jobseeker's allowance. (5) Estimates under this Article shall be made by the relevant authority (a) in any manner which, after consulting the Government Actuary or the Deputy Government Actuary, the relevant authority consider appropriate and the Department of Finance and Personnel has approved; and (b) at such times as the relevant authority consider appropriate and the Department of Finance and Personnel has approved. (6) Payments which are required to be made by this Article shall be made at such times and in such manner as the relevant authority considers appropriate and the relevant financial authority has approved. (7) In paragraphs (5) and (6) “the relevant authority” and “the relevant financial authority” means, respectively— (a) in relation to any estimate or payment to be made by the Department, the Department and the Department of Finance and Personnel, or (b) in relation to any estimate or payment to be made by the Commissioners of Inland Revenue, the Commissioners of Inland Revenue and the Treasury.