# Budget Act (Northern Ireland) 2026, Annually managed expenditure

Extent: N.I.

Expenditure arising from:
Depreciation and impairments due to revaluation of assets and the office estate; creation and revaluation of provisions including for legal cases and dilapidation costs; Special European Union Programmes Body pension liabilities; other non-cash items.

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Source: https://www.legislation.gov.uk/nia/2026/3/schedule/1/group/6/part/2/crossheading/annually-managed-expenditure (the official version)
Page: https://openlegislation.uk/budget-act-northern-ireland-2026/schedule-1/group-6/part-2/crossheading-annually-managed-expenditure
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.