Supply and Appropriation (Anticipation and Adjustments) Act 2021

3 Appropriation of supplementary provision for 2020-21

(1) For the purposes of—

(a) appropriating the amount of resources the use of which for the year ending with 31 March 2021 is authorised by section 2(1), and

(b) appropriating the amount of money the issue of which out of the Consolidated Fund is authorised by section 2(3),

the Main Estimates Act 2020 is to be treated as having effect with the adjustments provided for in Schedule 1 to this Act.

(2) Schedule 1 specifies the amounts by which adjustments are to be treated as made to the amounts originally specified in the Scheduled Estimates in the Main Estimates Act 2020.

(3) For the purpose of making the adjustments in Schedule 1—

(a) a negative adjustment has effect to reduce an amount of authorised expenditure and, where applied to an estimated surplus (which is expressed as if it were itself a negative amount), increases the amount of the surplus, and

(b) a positive adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it.

(4) Accordingly—

(a) where an adjustment by a negative amount of more than the amount itself is made to an amount of authorised expenditure, what results is an estimated surplus, and

(b) where an adjustment by a positive amount 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 1, 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 2020 (“description B”), Schedule 1 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 2020 relates, Schedule 1 contains a new description of matters to which expenditure may relate or from which income may arise, Schedule 1 has effect for adjusting that Scheduled Estimate by treating the new description as included in it.

(7) In this section—

• “estimated surplus” has the same meaning as in the Main Estimates Act 2020;

• “Main Estimates Act 2020” means the Supply and Appropriation (Main Estimates) Act 2020.

(8) The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2020.