Part IV

Miscellaneous and supplemental

Expenditure for facilitating transfer of functions etc
78
1
The Secretary of State and the Commissioners of Inland Revenue may incur expenditure in doing anything which in his or their opinion is appropriate for the purpose of facilitating either of the following things, namely—
a
the transfer to the Commissioners of such of the functions of the Secretary of State as are exercisable by the Contributions Agency; and
b
the exercise by the Commissioners of those functions.
2
The powers conferred by subsection (1) above—
a
shall be exercisable whether or not Parliament has given any approval on which either of the things there mentioned depends; and
b
shall be without prejudice to any power conferred otherwise than by virtue of that subsection.
3
Any expenditure incurred under this section shall be defrayed out of money provided by Parliament.
4
In its application to Northern Ireland, this section shall have effect with the following modifications, namely—
a
for the first reference to the Secretary of State there shall be substituted a reference to the Department of Health and Social Services for Northern Ireland;
b
for the reference to such of the functions of the Secretary of State as are exercisable by the Contributions Agency there shall be substituted a reference to such of the functions of that Department as correspond to those functions; and
c
for the reference to money provided by Parliament there shall be substituted a reference to money appropriated by Measure of the Northern Ireland Assembly.