Vote on Account for 2015-16

1 Vote on account for 2015-16

(1) The use of resources for the year ending with 31 March 2016 is authorised up
to the amount of £248,938,199,000.

(2) 5Of the amount authorised by subsection (1)—

(a) £222,417,912,000 is authorised for use for current purposes; and

(b) £26,520,287,000 is authorised for use for capital purposes.

(3) The Treasury may—

(a) issue money out of the Consolidated Fund, and

(b) 10apply it in the year ending with 31 March 2016 for expenditure
authorised by Parliament,

up to the amount of £219,606,746,000.

Supplementary provision for 2014-15

2 Authorisation of supplementary provision for 2014-15

(1) The amount up to which authorisation was conferred for the use of resources
for the year ending with 31 March 2015 is to be treated as reduced by
5£25,966,065,000.

(2) In relation to the amount of £25,966,065,000 mentioned in subsection (1)—

(a) the amount up to which there is authorisation for use for current
purposes is to be treated as reduced by £18,771,359,000; and

(b) the amount up to which there is authorisation for use for capital
10purposes is to be treated as reduced by £7,194,706,000.

(3) The amount up to which authorisation was conferred on the Treasury—

(a) to issue money out of the Consolidated Fund, and

(b) to apply it in the year ending with 31 March 2015 for expenditure
authorised by Parliament,

15is to be treated as further increased by £10,564,522,000.

(4) The increase and reductions for which this section provides are to be treated as
having had effect from the beginning of 1 April 2014.

3 Appropriation of supplementary provision for 2014-15

(1) For the purpose of—

(a) 20giving effect to the reduction provided for 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 2014 is to be treated as having effect with the
adjustments provided for in Schedule 1 to this Act.

(2) 25Schedule 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 2014.

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

(a) a negative adjustment has effect to reduce an amount of authorised
30expenditure 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) 35Accordingly—

(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
40itself 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 2014 (“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
5Scheduled Estimate in the Schedule to the Main Estimates Act 2014 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—

• 10“estimated surplus” has the same meaning as in the Main Estimates Act
  2014;

• “Main Estimates Act 2014” means the Supply and Appropriation (Main
  Estimates) Act 2014.

(8) The adjustments made by virtue of this section are to be treated as having had
15effect from the beginning of 1 April 2014.

Excesses for 2013-14

4 Authorisation of excesses for 2013-14

(1) The amount up to which authorisation was conferred for the use of resources
for the year ending with 31 March 2014 is to be treated as further increased, for
20the purpose of making good excesses, by £564,706,000.

(2) Of the further amount treated as authorised by subsection (1)—

(a) £564,553,000 is to be treated as authorised for use for current purposes;
and

(b) £153,000 is to be treated as authorised for use for capital purposes.

(3) 25The increase for which this section provides is to be treated as having had effect
from the beginning of 1 April 2013.

5 Appropriation of excesses for 2013-14

(1) For the purpose of appropriating the amount of resources the use of which for
the year ending with 31 March 2014 is authorised by section 4(1), the Main
30Estimates Act 2013 is to be treated as having effect with the adjustments
provided for in Schedule 2 to this Act.

(2) Schedule 2 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 2013 and to the amounts treated as so specified.

(3) 35For the purpose of making the adjustments in Schedule 2 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
40expenditure.

(5) 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 2014, and references to adjusting such an amount are to
be read accordingly.

(6) In this section—

• “estimated surplus” has the same meaning as in the Main Estimates Act
  52013;

• “Main Estimates Act 2013” means the Supply and Appropriation (Main
  Estimates) Act 2013.

(7) The adjustments made by virtue of this section are to be treated as having had
effect from the beginning of 1 April 2013.

10General

6 Short title

This Act may be cited as the Supply and Appropriation (Anticipation and
Adjustments) Act 2015.

SCHEDULES

Section 3

SCHEDULE 1 Supplementary appropriations for financial year 2014-15

Section 5

SCHEDULE 2 5Appropriation of excesses for financial year 2013-14