27.—(1) There shall be paid out of the Northern Ireland National Insurance Fund so much of any sums payable by way of employment and support allowance as is attributable to entitlement to a contributory allowance.
(2) The Department shall pay into the Northern Ireland National Insurance Fund sums estimated by it to be equivalent in amount to sums recovered by it in connection with payments of contributory allowance.
(3) The Department shall pay into the Consolidated Fund sums estimated by it to be equivalent in amount to sums recovered by it in connection with payments made by way of income-related allowance.