s 38 General financial arrangements.
(1) There shall be paid out of money provided by Parliament— (a) any sums paid by the Secretary of State by way of jobseeker’s allowance; and (b) any expenditure incurred by the Secretary of State or the Commissioners of Inland Revenue under or by virtue of this Act. (2) The expenditure mentioned in subsection (1)(b) includes expenditure incurred in connection with any inquiry undertaken on behalf of the Secretary of State or the Commissioners of Inland Revenue with a view to obtaining statistics relating to the operation of any provision of this Act relating to a jobseeker’s allowance. (3) There shall be paid out of the National Insurance Fund and into the Consolidated Fund sums estimated by the Secretary of State to balance payments made by him by way of contribution-based jobseeker’s allowance. (4) The Secretary of State shall pay into the National Insurance Fund sums estimated by him to balance sums recovered by him in connection with payments of contribution-based jobseeker’s allowance. (5) 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 section 27. (6) The Secretary of State shall pay into the Consolidated Fund sums estimated by him to balance sums recovered by him in connection with payments made by way of income-based jobseeker’s allowance. (7) Estimates under this section shall be made by the relevant authority — (a) in any manner which, after consulting the Government Actuary or the Deputy Government Actuary, the authority consider appropriate and the Treasury has approved; and (b) at such times as the authority consider appropriate and the Treasury has approved. (8) Payments which are required to be made by this section shall be made at such times and in such manner as the relevant authority considers appropriate and the Treasury has approved. (9) In subsections (7) and (8) “ the relevant authority ” means— (a) the Secretary of State, in relation to any estimate or payment to be made by him, or (b) the Commissioners of Inland Revenue, in relation to any estimate or payment to be made by them.