38.—(1) Within one month after F46[an assessment or an agreement under section 18C(1)(b)] becomes binding on the claimant and the respondent or, as the case may be, each of the respondents the Board shall issue to the respondent or each of the respondents a document (in this Act referred to as an “order to pay”).

F47[(2) An order to pay shall state that the respondent to whom it is issued is liable to pay—

F48[(a) to the Minister for Social Protection, the amount of recoverable benefits specified in the relevant statement of recoverable benefits, if any, in accordance with the provisions of Part 11B (amended by section 12 of the Social Welfare (Miscellaneous Provisions) Act 2015) of F49[the Social Welfare Consolidation Act 2005,]]

(b) to the claimant—

(i) the amount of damages specified in the assessment less the amount referred to in paragraph (a), and

(ii) the amount, if any, directed to be paid under section 44 or 45 or both of F49[those sections, and]]

F50[(c) to the Board, the amount of any outstanding charges payable to the Board by the respondent in accordance with regulations under section 22.]

(3) If the assessment is binding on more than one respondent, the liability of the respondents for payment of that amount or those amounts shall be joint and several and an order to pay shall include a statement to that effect.