Part 1Financial year 2025/26

Use of resources etc.

1The Scottish Administration

section 1 1 + (1)The Scottish Administration may use resources in financial year 2025/26 for the purposes specified in column 1 of schedule 1—

section 1 1 a + (a)in the case of resources other than accruing resources, up to the amounts specified in the corresponding entries in column 2 of that schedule,

section 1 1 b + (b)in the case of accruing resources, up to the amounts specified in the corresponding entries in column 3 of that schedule.

section 1 2 + (2)Despite paragraphs (a) and (b) of subsection (1), the resources which may be used for a purpose specified in column 1 may exceed the amount specified in the corresponding entry in column 2 or (as the case may be) column 3 if—

section 1 2 a + (a)in the case of resources other than accruing resources, the first condition is met,

section 1 2 b + (b)in the case of accruing resources, the second condition is met.

section 1 3 + (3)The first condition is that the total resources (other than accruing resources) used in financial year 2025/26 for all purposes specified in column 1 does not exceed the total of the amounts specified in column 2.

section 1 4 + (4)The second condition is that the total accruing resources used in financial year 2025/26 for all purposes specified in column 1 does not exceed the total of the amounts specified in column 3.

2Direct-funded bodies

section 2 1 + (1)A direct-funded body may use resources in financial year 2025/26 for the purposes specified in column 1 of schedule 2 in relation to the body.

section 2 2 + (2)Resources other than accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 2 of that schedule.

section 2 3 + (3)Accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 3 of that schedule.

3Borrowing by statutory bodies

In schedule 3, the amounts set out in column 2 are the amounts specified for financial year 2025/26 for the purposes of the enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the statutory bodies mentioned in that column).