Part 2Financial year 2026/27

6Emergency arrangements

section 6 1 + (1)This section applies if, at the beginning of financial year 2026/27, there is no overall cash authorisation for that year for the purposes of section 4(2) of the PFA Act 2000.

section 6 2 + (2)Until there is in force a Budget Act providing such authorisation, there is to be taken to be an overall cash authorisation for each calendar month of that year in relation to each of—

section 6 2 a + (a)the Scottish Administration,

section 6 2 b + (b)the direct-funded bodies,

of an amount determined under subsection (3).

section 6 3 + (3)That amount is whichever is the greater of—

section 6 3 a + (a)one-twelfth of the amount specified in section 4(2) or (3) in relation to the Scottish Administration or (as the case may be) the direct-funded body in question,

section 6 3 b + (b)the amount paid out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 in the corresponding calendar month of financial year 2025/26 for or in connection with expenditure of the Scottish Administration or (as the case may be) that direct-funded body.

section 6 4 + (4)Section 4 of the PFA Act 2000 has effect accordingly.

section 6 5 + (5)This section is subject to any provision made by a Budget Act for financial year 2026/27.