Road Traffic Act, 1961

Finance.

8.—(1) All expenses incurred by any Minister or by the Commissioner in execution of the Roads Act, 1920 , of the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, or of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be defrayed out of the Road Fund, and for that purpose there shall, in respect of every financial year, be paid into the Exchequer from the Road Fund, at such times and in such manner as the Minister for Finance directs, such sums as the Minister, with the concurrence of the Minister for Finance, determines to be the amount of the expenses so incurred in the execution of the Roads Act, 1920 , of the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, and of this Act in that financial year.

(2) Where the Minister for Finance is satisfied that the amount of the expenses incurred by any Minister or by the Commissioner in the execution of the Roads Act, 1920 , of the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, or of this Act in any financial year cannot conveniently be determined, the sum payable under this section into the Exchequer from the Road Fund in respect of those expenses may, with the sanction of the Minister for Finance, be calculated in any manner approved of by the Minister for Finance and, in particular, may be determined as a percentage of the total amount paid into the Road Fund from any source in that financial year.

(3) Any expenses which are by virtue of this section to be defrayed out of the Road Fund may, with the sanction of the Minister for Finance, be paid directly out of the Road Fund, and any salary or remuneration of any person so paid directly out of the Road Fund shall for the purposes of the Superannuation Acts, 1834 to 1956, be deemed to be paid out of moneys provided by the Oireachtas.

(4) The expenses incurred by any Minister or by the Commissioner in the execution of the Roads Act, 1920 , of the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, or of this Act in any financial year shall, for the purposes of this section, be deemed to include such charges in respect of superannuation and other allowances and gratuities payable on death or retirement as the Minister, with the concurrence of the Minister for Finance, determines to be proper.

(5) Subsection (4) of section 3 of the Roads Act, 1920 , shall be construed and have effect as if—

(i) the reference in paragraph (a) to expenses were a reference to the expenses which in the opinion of the Minister are reasonably and properly incurred by the relevant council of a county or corporation of a county borough in connection with the levying of the duties referred to in that paragraph, the registration of mechanically propelled vehicles, and the issuing of licences to drivers (including the issuing pursuant to this Act of test certificates, certificates of competency and certificates of fitness),

(ii) paragraphs (b) and (c) were omitted, and

(iii) the expenses required by this section to be defrayed out of the Road Fund were included in the expenses mentioned in paragraph (e) of the said subsection.

(6) So far as may be necessary for the purposes of the transition from the repealed Act to this Act, the references to this Act in subsections (1), (2) and (4) of this section shall be construed as including references to the repealed Act.