Supply and Appropriation (Anticipation and Adjustments) Act 2015 (2015 c. 10)

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) Of 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) apply 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 £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 purposes 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,

is 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) giving 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) 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 2014.

(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 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 Scheduled 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—

“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 effect 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 the 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) The 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 Estimates 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) For 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 expenditure.

(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 2013;

“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.

General

6 Short title

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

SCHEDULES

SCHEDULE 1 Supplementary appropriations for financial year 2014-15

1 In this Schedule, where an asterisk (*) appears in any description of matters to which expenditure may relate, or from which income may arise, the text from the asterisk to the end of the description does not appear in the corresponding part of the Scheduled Estimates in the Schedule to the Supply and Appropriation (Main Estimates) Act 2014; and where an asterisk (*) appears at the beginning of such a description, the description concerned is a new description.

SCHEDULE 2 Appropriation of excesses for financial year 2013-14

Estimate	Net resources authorised for current purposes	Net resources authorised for capital purposes	Net Cash Requirement
(£)	(£)	(£)
Teachers' Pension Scheme (England & Wales)
Departmental Expenditure Limit	0	0
Annually Managed Expenditure	398,070,000	0
Non-budget Expenditure	0
Net Cash Requirement			0
Total	398,070,000	0	0
Annually Managed ExpenditureExpenditure arising from:Superannuation allowances and gratuities, and other related expenditure, in respect of teachers and the widows, widowers, children and dependants of deceased teachers, and for premature retirement and compensation payments made to members of the Teachers' Pension Scheme and on behalf of their employers; and associated non-cash items.Income arising from:Receipts from employers and employees superannuation contributions; transfer values received; deductions from returns of contributions towards payment in lieu of graduated national insurance contributions equivalent premiums; recovery of contributions equivalent premiums from the state pension scheme; amounts received from employers of teacher's scheme members in reimbursement of the cost of premature retirement compensation payments on their behalf by Capita.

Estimate	Net resources authorised for current purposes	Net resources authorised for capital purposes	Net Cash Requirement
(£)	(£)	(£)
Department for Education
Departmental Expenditure Limit	0	0
Annually Managed Expenditure	166,482,000	0
Non-budget Expenditure	0
Net Cash Requirement			0
Total	166,482,000	0	0
Annually Managed ExpenditureExpenditure arising from:Take up and maintenance of Departmental, Executive Agencies and ALB's provisions and associated non cash items. Impairments, tax and pension costs for the Department, it's ALB's and Executive Agencies.

Estimate	Net resources authorised for current purposes	Net resources authorised for capital purposes	Net Cash Requirement
(£)	(£)	(£)
Charity Commission
Departmental Expenditure Limit	0	153,000
Annually Managed Expenditure	0	0
Non-budget Expenditure	0
Net Cash Requirement			0
Total	0	153,000	0
Departmental Expenditure LimitExpenditure arising from:Revenue and Capital expenditure in relation to the registration and regulation of charities.Expenditure in connection with depreciation and other non-cash items in DEL.Income arising from:Providing services, in both the UK and abroad, relating to our knowledge and expertise in the field of registration and regulation of charities. Shared working approaches with other Government Departments.

Estimate	Net resources authorised for current purposes	Net resources authorised for capital purposes	Net Cash Requirement
(£)	(£)	(£)
Wales Office
Departmental Expenditure Limit	0	0
Annually Managed Expenditure	1,000	0
Non-budget Expenditure	0
Net Cash Requirement			0
Total	1,000	0	0
Annually Managed ExpenditureExpenditure arising from:Non-cash costs in respect of pension commitments.