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|Type of receipt||Purpose|
|1. Superannuation contributions for police officers on secondment to the Scottish Police College (SPC); charges for students from outwith Scottish Police Forces; charges for use of SPC for various activities||Expenditure of SPC|
|2. Contributions made by the Scottish Police Federation to the cost of salaries, etc. of their secretary and chairman; recoverable VAT on non-SPC common police service expenditure||Expenditure on police services|
|3. Receipts from sale of prison-manufactured goods, services and other industries receipts; various receipts including receipts from land and buildings; recoverable VAT||Expenditure of the Scottish Prison Service|
|4. General receipts of the Scottish Fire Service Training School, including those from fire-related and other organisations which use the school’s teaching and conference facilities on a repayment basis; recoverable VAT||Expenditure of the Scottish Fire Service Training School|
|5. Civil defence receipts from sale of surplus and obsolete equipment; course receipts; rents from other bodies using radio masts or stations owned by the Scottish Executive; recoverable VAT in respect of severe weather warning systems||Expenditure on civil defence (including grants)|
|6. Superannuation contributions collected by the Scottish Legal Aid Board||Expenditure on legal aid|
|7. Recoverable VAT on criminal law, civil law and social work research; receipts from cinematography exemption certificate fees and criminal statistics; cash fees for civil cases; receipts of rents from minor occupiers; recoverable VAT for contracted out services; recoveries from the National Insurance Fund||Miscellaneous expenditure|
Overall amount: £30,000,000
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