1.These Explanatory Notes have been prepared by the Scottish Executive in order to assist the reader of the Public Finance and Accountability (Scotland) Act 2000 (asp 1), which received Royal Assent on 17 January 2000. They do not form part of the Act and have not been endorsed by the Parliament.
2.The Notes should be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section or schedule, or a part of a section or schedule, does not seem to require any explanation or comment, none is given.