http://www.legislation.gov.uk/ukpga/2014/5/section/3Supply and Appropriation (Anticipation and Adjustments) Act 2014An Act to authorise the use of resources for the years ending with 31 March 2008, 31 March 2009, 31 March 2010, 31 March 2011, 31 March 2012, 31 March 2013, 31 March 2014 and 31 March 2015; to authorise the issue of sums out of the Consolidated Fund for the years ending with 31 March 2013, 31 March 2014 and 31 March 2015; and to appropriate the supply authorised by this Act for the years ending with 31 March 2008, 31 March 2009, 31 March 2010, 31 March 2011, 31 March 2012, 31 March 2013 and 31 March 2014.texttext/xmlenStatute Law Database2014-04-162014-03-13 31For the purpose of—aappropriating the amount of resources the use of which for the year ending with 31 March 2014 is authorised by section 2(1), andbgiving effect to the reduction provided for by section 2(3),the Main Estimates Act 2013 is to be treated as having effect with the adjustments provided for in Schedule 1 to this Act.2In Schedule 1—aPart 1 contains new Tables, which are to be treated as if they had been Scheduled Estimates in the Main Estimates Act 2013; andbPart 2 specifies the amounts by which adjustments are to be treated as made to the amounts originally specified in the Scheduled Estimates in that Act.3For the purpose of making the adjustments in Part 2 of Schedule 1—aa 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; andba positive adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it.4Accordingly—awhere 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; andbwhere 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.5Where, in Part 2 of 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 2013 (“description B”), Part 2 of Schedule 1 has effect for adjusting that corresponding part by substituting description A for description B.6Where, in relation to a department, other person or service to which a Scheduled Estimate in the Schedule to the Main Estimates Act 2013 relates, Part 2 of Schedule 1 contains a new description of matters to which expenditure may relate or from which income may arise, that Part has effect for adjusting that Scheduled Estimate by treating the new description as included in it.7In this section—“estimated surplus” has the same meaning as in the Main Estimates Act 2013;“Main Estimates Act 2013” means the Supply and Appropriation (Main Estimates) Act 2013.8The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2013.