72.—(1) Where—
(a)a Northern Ireland department or Minister of the Crown is proposing that or considering whether any statutory provision should change the law as from a specified date, or a date to be determined; and
(b)the Department is of the opinion that the change is such that, unless expenditure for preparing for the change is incurred during the period before the making of that statutory provision, it will not be possible for a service for which it has or will have responsibility to be effectively provided as from that date,
the Department may, subject to paragraphs (2) and (3), incur such expenditure during that period.
(2) Expenditure is not authorised by virtue of paragraph (1) unless—
(a)the Department has with the consent of the Department of Finance and Personnel laid before the Assembly a report which states—
(i)the change in the law which the Northern Ireland department or Minister of the Crown is proposing or considering; and
(ii)the amount of the expenditure which the Department proposes to incur and the purposes for which it proposes to incur it; and
(b)the report has been approved by a resolution of the Assembly.
(3) Expenditure is not authorised by virtue of paragraph (1) at any time after the end of the period of two years beginning with (and including) the day on which the resolution under paragraph (2)(b) is passed.
(4) Paragraph (1) is without prejudice to any power of the Department to incur expenditure otherwise than by virtue of that paragraph.
(5) There shall be made out of the Northern Ireland National Insurance Fund into the Consolidated Fund such payments as the Department determines (in accordance with any directions of the Department of Finance and Personnel) to be appropriate in consequence of the operation of this Article.
(6) Any payments falling to be made by virtue of paragraph (5) shall be made at such times and in such manner as may be determined by the Department of Finance and Personnel.