27. (1) The Agency may pay such dividends to the Minister and the Minister for Public Expenditure and Reform as may be decided by the Board following consultation with both such Ministers of the Government.

(2) All amounts representing dividends received by the Minister or the Minister for Public Expenditure and Reform, in respect of shares held by that Minister of the Government in the share capital of the Agency shall be paid into, or disposed of for the benefit of, the Exchequer in such manner as the Minister for Public Expenditure and Reform may direct.