Commentary on provisions of Act Section 35: General financial provision
Subsection (1) authorises any expenditure incurred by a Minister of the Crown, government department or other public authority by virtue of the "future relationship agreement" as defined in section 37(1). This will cover, for example, expenditure resulting from the UK’s future participation in EU programmes under any "future relationship agreement", or domestic spending required to implement any "future relationship agreement". This subsection is drafted to satisfy the general principle of constitutional propriety (often known as the ‘PAC Concordat’ or ‘Baldwin Convention’) that, subject to certain recognised exceptions, new functions involving expenditure which is neither modest nor temporary for the purposes of Box 2.6 of Managing Public Money should be authorised by specific legislation and not by Supply and Appropriation Acts alone.
	Subsection (2) provides that Ministers of the Crown, government departments or devolved authorities may incur expenditure in preparation for making subordinate legislation under the Act (or under existing powers to make subordinate legislation as modified by or under the Act) from Royal Assent.
	Subsections (3) and (4) deal with the further financial provision as necessary as a result of the Act.
	Subsection (5) defines "government department" for the purposes of this section.