The amount up to which authorisation was conferred for the use of resources for the year ending with 31 March 2022 is to be treated as further increased, for the purpose of making good excesses, by £2,457,088,000.

The further amount treated as authorised by subsection (1) is to be treated as authorised for use for current purposes.

The increases for which this section provides are to be treated as having had effect from the beginning of 1 April 2021.

For the purpose of appropriating the amount of resources the use of which for the year ending with 31 March 2022 is authorised by section 4(1), the Main Estimates Act 2021 is 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 2021.

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.

Where, in Schedule 2, 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 Main Estimates Act 2021 (“description B”), Schedule 2 has effect for adjusting that corresponding part by substituting description A for description B.

Where, in relation to a department, other person or service to which a Scheduled Estimate in the Main Estimates Act 2021 relates, Schedule 2 contains a new description of matters to which expenditure may relate or from which income may arise, Schedule 2 has effect for adjusting that Scheduled Estimate by treating the new description as included in it.

The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2021.