5.—(1) Subject to article 9, the Health Authority shall meet the reasonable costs incurred by the former members of a fund-holding practice which was a residual fund-holding practice in preparing annual accounts of that practice for the financial year 1999-2000, which may include—
(a)payments to employees or former employees of the residual fund-holding practice;
(b)payments to either—
(i)a former member of the residual fund-holding practice, or
(ii)a registered medical practitioner to provide general medical services to the patients of the former residual fund-holding practice who is engaged in preparing those accounts;
(c)auditor’s fees;
(d)payments relating to computers and information technology.
(2) The Health Authority may also second any of its officers or employees to assist the former members of a residual fund-holding practice with the preparation of the annual accounts of the fund-holding practice for the financial year 1999-2000, in which case it shall meet the cost of such secondment.
(3) The Health Authority may discharge its liability to meet the costs incurred in accordance with paragraph (1), in whole or part, by discharging the liability of the former members of the residual fund-holding practice to any other person.