Supply and Appropriation (Anticipation and Adjustments) Act 2014

7 Appropriation of late excesses for 2011-12

(1) For the purpose of appropriating the amount of resources the use of which for the year ending with 31 March 2012 is authorised by section 6(1), the Main Estimates Act 2011 is to be treated as having effect with the adjustments provided for in Schedule 3 to this Act.

(2) Schedule 3 specifies the amounts by which adjustments are to be treated as made to the amounts specified in the Scheduled Estimates in the Main Estimates Act 2011 and to the amounts treated as so specified.

(3) For the purpose of making the adjustments in Schedule 3 an adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it.

(4) Accordingly, where an adjustment of more than the amount itself is made to the amount of an estimated surplus, what results is an amount of authorised expenditure.

(5) Where, in Schedule 3, a description of matters to which expenditure may relate or from which income may arise (“description A”) differs from the description contained in the corresponding part of the Scheduled Estimates in the Schedule to the Main Estimates Act 2011 (“description B”), Schedule 3 has effect for adjusting that corresponding part by substituting description A for description B.

(6) Where, in relation to a department, other person or service to which a Scheduled Estimate in the Schedule to the Main Estimates Act 2011 relates, Schedule 3 contains a new description of matters to which expenditure may relate or from which income may arise, Schedule 3 has effect for adjusting that Scheduled Estimate by treating the new description as included in it.

(7) In this section a reference to an amount treated as specified in a Scheduled Estimate is a reference to any amount treated as so specified in consequence of any adjustment made by virtue of the Supply and Appropriation (Anticipation and Adjustments) Act 2012 or the Supply and Appropriation (Anticipation and Adjustments) Act 2013, and references to adjusting such an amount are to be read accordingly.

(8) In this section—

• “estimated surplus” has the same meaning as in the Main Estimates Act 2011;

• “Main Estimates Act 2011” means the Supply and Appropriation (Main Estimates) Act 2011.

(9) The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2011.