Reform history

- (2) Of the amount authorised by [subsection (1)](https://www.legislation.gov.uk/ukpga/2023/31/section/1/1/2024-03-20)—

- (1) The aggregate of the following (which is £973,629,331,000) is appropriated for the year ending with 31 March 2024 in accordance with [subsections (2)](https://www.legislation.gov.uk/ukpga/2023/31/section/3/2/2024-03-20) to [(4)](https://www.legislation.gov.uk/ukpga/2023/31/section/3/4/2024-03-20)—

- (b) the amount of resources the use of which for that year is authorised by [section 1](https://www.legislation.gov.uk/ukpga/2023/31/section/1/2024-03-20)[(1)](https://www.legislation.gov.uk/ukpga/2023/31/section/1/1/2024-03-20).

- (5) [Section 5](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20)[(4)](https://www.legislation.gov.uk/ukpga/2023/31/section/5/4/2024-03-20) applies (instead of [subsections (2)](https://www.legislation.gov.uk/ukpga/2023/31/section/3/2/2024-03-20) to [(4)](https://www.legislation.gov.uk/ukpga/2023/31/section/3/4/2024-03-20)) to any amount of resources set out in a Scheduled Estimate if it is identified in that Estimate as representing the amount of an estimated surplus.

- (1) The aggregate of the following (which is £820,671,897,000) is appropriated for the year ending with 31 March 2024 in accordance with [subsection (2)](https://www.legislation.gov.uk/ukpga/2023/31/section/4/2/2024-03-20)—

- (b) the amount of money the issue of which out of that Fund is authorised by [section 2](https://www.legislation.gov.uk/ukpga/2023/31/section/2/2024-03-20).

- (3) [Section 5](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20)[(4)](https://www.legislation.gov.uk/ukpga/2023/31/section/5/4/2024-03-20) applies (instead of [subsection (2)](https://www.legislation.gov.uk/ukpga/2023/31/section/4/2/2024-03-20) of [this section](https://www.legislation.gov.uk/ukpga/2023/31/section/4/2024-03-20)) to any amount of money set out in a Scheduled Estimate if it is identified in that Estimate as representing the amount of an estimated surplus.

- (1) [Subsections (2)](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2/2024-03-20) to [(4)](https://www.legislation.gov.uk/ukpga/2023/31/section/5/4/2024-03-20) make provision (instead of imposing limits on appropriations in aid under section 2 of the Government Resources and Accounts Act 2000) about the use of income arising for the year ending with 31 March 2024 from matters specified in the Scheduled Estimates as matters from which income may arise.

- (3) [This section](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20) authorises an appropriation of income to the extent only that the appropriation is made in accordance with any applicable rules about the appropriation of income that have been—

- (4) Where an amount specified in a Scheduled Estimate is identified as representing the amount of an estimated surplus, appropriations of income in respect of any matter are authorised by [this section](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20) to the extent only that—

- (a) the appropriation for any other use of those amounts, or of the accrued amounts in respect of which they are received, is authorised by [this section](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20) or any other enactment, or

- (6) Where the Treasury determine that there has been or is likely to be a contravention of [this section](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20), the Treasury may give the person appearing to them to be responsible for the contravention whatever directions the Treasury think fit for rectifying the situation.

- (7) A direction by the Treasury under [this section](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20) may be revoked or varied by a subsequent direction.

The appropriations and other provision made by [sections 3](https://www.legislation.gov.uk/ukpga/2023/31/section/3/2024-03-20) to [5](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20) are to be treated as having had effect from the beginning of 1 April 2023.

- “*estimated surplus*” is to be read in accordance with [subsection (2)](https://www.legislation.gov.uk/ukpga/2023/31/section/7/2/2024-03-20);

- (3) In relation to a Scheduled Estimate for a body listed in [subsection (4)](https://www.legislation.gov.uk/ukpga/2023/31/section/7/4/2024-03-20)—

- (a) the reference in [section 3](https://www.legislation.gov.uk/ukpga/2023/31/section/3/2024-03-20)[(2)](https://www.legislation.gov.uk/ukpga/2023/31/section/3/2/2024-03-20)[(b)](https://www.legislation.gov.uk/ukpga/2023/31/section/3/2/b/2024-03-20) to a net amount authorised subject to a particular Departmental Expenditure Limit is to be read as a reference to a net requirement identified in that Estimate as “Departmental Expenditure Limit equivalent”;

- (b) references in this Act to a “relevant DEL matter” are to be read as references to a matter expenditure relating to which is identified in the Estimate as to be included in the expenditure which is subject to a net requirement mentioned in [paragraph (a)](https://www.legislation.gov.uk/ukpga/2023/31/section/7/3/a/2024-03-20);

- (c) the reference in [section 5](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2024-03-20)[(2)](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2/2024-03-20)[(a)](https://www.legislation.gov.uk/ukpga/2023/31/section/5/2/a/2024-03-20) to matters specified in relation to a particular Departmental Expenditure Limit is to be read as a reference to matters specified in the Estimate as matters from which income may arise.