EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Budget (Scotland) Act 2024 (“the Act”).

Regulation 2 amends the overall cash authorisations specified in section 4 of the Act.

Regulation 3(2) amends purposes 1 to 3, 5 to 7, 9 and 10 in schedule 1 of the Act for which the Scottish Ministers may use resources in the financial year 2024/25.

Regulation 3(3) amends the amounts of resources other than accruing resources that may be used for purposes 1 to 11, 13 to 15, and 17 to 20 in schedule 1 of the Act. It also amends the total amount of resources for all the purposes in that schedule.

Regulation 3(4) amends the amount of accruing resources that may be used for purposes 1, 10A, 14 and 17 in schedule 1 of the Act. It also amends the total amounts of those resources for all the purposes in that schedule.

Regulation 4 amends the amount of resources other than accruing resources that may be used by the Scottish Parliament Corporate Body in schedule 2 of the Act.