2. Each of the relevant schemes is varied as follows–
(a)in sub-paragraph (9) of paragraph 21, delete—
“, but may, for the purposes of preparing the estimate referred to in sub-paragraph (2) and if the Authority so resolve, include such amount or amounts as the Authority considers appropriate with a view to minimising any upward revision of an estimate under sub-paragraph (6)”;
(b)after paragraph 21, insert—
“21A.—(1) The Authority’s net expenses for the purposes of paragraph 21 may include such sum as is determined by the Authority for the purpose of providing reserves.
(2) The power for the Authority to create or hold reserves is without prejudice to any specific statutory power or duty which it may have to establish any other reserve.”.