Parliament of the United Kingdom, Supply and Appropriation (Anticipation and Adjustments… (2012)
“ For the purpose of making the adjustments in Schedule 1— (a) a negative adjustment has effect to reduce an amount of authorised expenditure and, where applied to an estimated surplus (which is expressed as if it were itself a negative amount) , increases the amount of the surplus; and (b) a positive adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it. ”
