For the purpose of appropriating the amount of resources the use of which for the year ending with 31 March 2016 is authorised by section 4(1), the Main Estimates Act 2015 is to be treated as having effect with the adjustments provided for in Schedule 2 to this Act.

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 2015 and to the amounts treated as so specified.

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.

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.

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 2016, and references to adjusting such an amount are to be read accordingly.

In this section—

• “estimated surplus” has the same meaning as in the Main Estimates Act 2015;

• “Main Estimates Act 2015” means the Supply and Appropriation (Main Estimates) Act 2015.

The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2015.