4.—(1) There shall be paid out of the Northern Ireland National Insurance Fund into the Consolidated Fund such sums as the Department may determine to be reasonable having regard to its estimate of—
(a)the extent to which the sums paid by way of emergency benefit correspond to the amount that would have been payable out of the Northern Ireland National Insurance Fund in respect of unemployment benefit and sickness benefit if the emergency benefit had not been paid; and
(b)the extent to which the expenses of any Northern Ireland department under or in connection with the arrangements for the payment of emergency benefit are attributable to the payment of so much of the sums paid by way of emergency benefit as corresponds to that amount.
(2) Any determination under paragraph (1) shall require the consent of, and any estimate under that paragraph shall be made in accordance with directions given by, the Department of Finance.