9.—(1) Where following an investigation by the Commission under section 23 of the Principal Act or an investigation by a Committee under section 9 of that Act, the Commission or the Committee, as the case may be, is of opinion that, having regard to the findings of the Commission or the Committee, as the case may be, and all other relevant matters (including failure to co-operate with or provide assistance to or knowingly giving false or misleading information to the Commission or the Committee), there are sufficient reasons rendering it equitable to do so, the Commission or the Committee, as the case may be, may, either of its own motion or on the application of any person appearing before it, order—

(a) that the whole or part of the costs necessarily incurred, by any person appearing before it, as taxed by a Taxing Master of the High Court, shall be paid to the person by any other person named in the order, or

(b) that the whole or part of the costs incurred by it, as taxed as aforesaid, shall be paid to the Minister for Finance by any other person named in the order.

(2) Any sum payable pursuant to an order under this section shall be recoverable as a simple contract debt in any court of competent jurisdiction.

(3) Any sum payable by the Minister for Finance pursuant to an order under this section shall be paid out of moneys provided by the Oireachtas.