Section 2 Limits on use of resources
Northern Ireland
Schedule 1 contains estimates relating to the persons mentioned in section 1(3) for the year ending 31 March 2026 (“Schedule 1 estimates”).
In the year ending 31 March 2026, a person mentioned in section 1(3) may use resources in accordance with subsections (3) to (7) and the Schedule 1 estimate relating to that person.
The person may use resources specified in column 2 of Part 1 of the estimate for the purposes specified in Part 2 of the estimate; but this is subject to subsections (4) to (7).
Where Part 1 of the estimate authorises the use of net resources for current purposes, the person—
may use resources up to the amount so authorised for current purposes;
must not use those resources for capital purposes.
Where Part 1 of the estimate authorises the use of net resources for capital purposes, the person—
may use resources up to the amount so authorised for capital purposes;
must not use those resources for current purposes.
Where Part 1 of the estimate authorises the use of net resources in relation to a category of expenditure, the person—
may use resources up to the amount so authorised for a purpose identified in the estimate as falling within that category of expenditure;
must not use those resources for any other purpose.
The categories of expenditure are—
expenditure subject to a departmental expenditure limit;
annually managed expenditure;
non-budget expenditure.
The authorisations in this section and in section 1 supersede those made by sections 1 and 2 of the Budget (No. 2) Act (Northern Ireland) 2025, which total £30,772,659,000.
In relation to any amount of resource specified in column 2 of Part 1 of a Schedule 1 estimate, any increase or decrease by virtue of this section in the amount authorised is given in column 3 of that Part.