Distribution of the expenditure of Funds among the Income and Expenditure Accounts of Benefit Branches

(1) The expenditure on each benefit shall be ascribed to that Branch under which the benefit is grouped in Regulation 3. (2) The administrative expenditure of the Fund shall be distributed among the three Benefit Branches in such a manner that the proportion allocated to a particular Branch shall be equal to the proportion which the sum of the contribution income and benefit expenditure shown in the Income and Expenditure Account of that Branch bears to the sum of the contribution income and benefit expenditure of the Fund as a whole. (3) All other expenditure which is not attributable to any specific Branch shall be distributed among the three Benefit Branches in equal parts.