Northern Ireland Budget Act 2023
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Change 1
6 Use of income
(1) In the year ending 31 March 2023, a person mentioned in section 1(3) may use income from a source specified in Part 3 of the Schedule 1 estimate relating to that person for a purpose specified in Part 2 of the estimate; but this is subject to subsections (2) to (5). (2) Where the income is received in connection with current purposes, the person— (a) may use the income for current purposes; (b) must not use the income for capital purposes. (3) Where the income is received in connection with capital purposes, the person— (a) may use the income for capital purposes; (b) must not use the income for current purposes. (4) Where the source of income is identified in the estimate as relating to a category of expenditure, the person— (a) may use income from that source for a purpose identified in the estimate as falling within that category; (b) must not use income from that source for any other purpose. (5) The categories of expenditure are the categories set out in section 2(7). (6) Where, in the year ending 31 March 2023, money is received by a person mentioned in section 1(3)— (a) the money may be used in accordance with this section or with any other statutory provision that provides for the person to deal with income in a particular manner, and (b) in so far as not so used, it must be paid into the Consolidated Fund.
6 Use of income
(1) In the year ending 31 March 2023, a person mentioned in section 1(3) may use income from a source specified in Part 3 of the Schedule 1 estimate relating to that person for a purpose specified in Part 2 of the estimate; but this is subject to subsections (2) to (5). (2) Where the income is received in connection with current purposes, the person— (a) may use the income for current purposes; (b) must not use the income for capital purposes. (3) Where the income is received in connection with capital purposes, the person— (a) may use the income for capital purposes; (b) must not use the income for current purposes. (4) Where the source of income is identified in the estimate as relating to a category of expenditure, the person— (a) may use income from that source for a purpose identified in the estimate as falling within that category; (b) must not use income from that source for any other purpose. (5) The categories of expenditure are the categories set out in section 2(7). (6) Where, in the year ending 31 March 2023, money is received by a person mentioned in section 1(3)— (a) the money may be used in accordance with this section or with any other statutory provision that provides for the person to deal with income in a particular manner, and (b) in so far as not so used, it must be paid into the Consolidated Fund.
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