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Budget (Scotland) Act 2002

Status:

This is the original version (as it was originally enacted).

Budget (Scotland) Act 2002

2002 asp 7

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 14th February 2002 and received Royal Assent on 15th March 2002

An Act of the Scottish Parliament to make provision, for financial year 2002/03, for the use of resources by the Scottish Administration and certain bodies whose expenditure is payable out of the Scottish Consolidated Fund, for authorising the payment of sums out of the Fund, for the maximum amount of relevant expenditure for the purposes of section 94(5) of the Local Government (Scotland) Act 1973 (c. 65) and the maximum amounts of borrowing by certain statutory bodies; to make provision, for financial year 2003/04, for authorising the payment of sums out of the Fund on a temporary basis; and for connected purposes.

Part 1Financial year 2002/03

Use of resources

1The Scottish Administration

(1)Resources other than accruing resources may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in column 1 of schedule 1—

(a)so far as the use of resources consists of incurring liability in respect of recoverable VAT, without limit as to amount, and

(b)in any other case, up to the amounts specified in the corresponding entries in column 2.

(2)Accruing resources of the types specified in column 3 of schedule 1 may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

(3)Accruing resources in respect of recoverable VAT may, in financial year 2002/03, be used, without limit as to amount, by the Scottish Administration for any purpose for which resources are authorised to be used by virtue of subsection (1).

(4)Accruing resources of the types specified in column 1 of each Part of schedule 2 may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

(5)Accruing resources authorised to be used by virtue of subsection (3) or (4) may be so used only through the part of the Scottish Administration through which they accrue.

(6)The Parts of schedule 2 set out the types of accruing resources, purposes and overall amounts by reference to the parts of the Scottish Administration through which the resources accrue and may be used.

(7)In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c. 23).

2Direct-funded bodies

(1)Resources other than accruing resources may, in financial year 2002/03, be used by the direct-funded bodies mentioned in column 1 of schedule 3 for the purposes specified in that column—

(a)so far as the use of resources consists of incurring liability in respect of recoverable VAT, without limit as to amount, and

(b)in any other case, up to the amounts specified in the corresponding entries in column 2.

(2)Accruing resources of the types specified in column 3 of schedule 3 may, in financial year 2002/03, be used by those bodies for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

(3)Accruing resources in respect of recoverable VAT may, in financial year 2002/03, be used, without limit as to amount, by any direct-funded body mentioned in column 1 of schedule 3 for any purpose for which resources are authorised to be used by that body by virtue of subsection (1).

(4)Accruing resources of the types specified in column 1 of each Part of schedule 4 may, in financial year 2002/03, be used by the direct-funded body to which that Part relates for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

(5)The Parts of that schedule set out the types of accruing resources, purposes and overall amounts by reference to the direct-funded bodies by which resources may be used in pursuance of subsection (1).

(6)In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the direct-funded body concerned under section 41(3) of the Value Added Tax Act 1994 (c. 23).

The Scottish Consolidated Fund

3Overall cash authorisations

For the purposes of section 4(2) of the Public Finance and Accountability (Scotland) Act 2000 (asp 1) (“the 2000 Act”), the overall cash authorisations for financial year 2002/03 are—

(a)in relation to the Scottish Administration, £18,285,813,000,

(b)in relation to the Forestry Commissioners, £38,190,000,

(c)in relation to the Food Standards Agency, £5,459,000,

(d)in relation to the Scottish Parliamentary Corporate Body, £129,961,000,

(e)in relation to Audit Scotland, £5,545,000.

4Contingencies: payments out of the Fund

(1)This section applies where, in financial year 2002/03, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 (c. 46) (“the 1998 Act”), for or in connection with expenditure of the Scottish Administration or a direct-funded body, a sum which does not fall within the overall cash authorisation specified in that section in relation to the Scottish Administration or, as the case may be, that body.

(2)The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.

(3)The Scottish Ministers may authorise payment only if they consider that—

(a)the payment is necessarily required in the public interest to meet urgent expenditure for a purpose falling within section 65(2) of the 1998 Act, and

(b)it is not reasonably practicable, for reasons of urgency, to amend the overall cash authorisation by an order under section 7 of this Act.

(4)But the Scottish Ministers must not authorise payment of the sum if it would result in an excess of sums paid out of the Fund over sums paid into the Fund.

(5)The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under this section must not exceed £50 million.

(6)Where the Scottish Ministers authorise a payment under this section they must, as soon as possible, lay before the Scottish Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.

Capital expenditure of, and borrowing by, certain statutory bodies

5Capital expenditure of, and borrowing by, certain statutory bodies

(1)The amount specified for financial year 2002/03 for the purposes of section 94(5) of the Local Government (Scotland) Act 1973 (c. 65) (relevant expenditure arising from capital expenses of local authorities etc.) is £631,600,000.

(2)In schedule 5, the amounts set out in column 2 are the amounts specified for financial year 2002/03 for the purposes of the enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the bodies mentioned in that column).

Part 2Financial year 2003/04

6Emergency arrangements: overall cash authorisations

(1)This section applies if, at the beginning of financial year 2003/04, there is no overall cash authorisation for that year for the purposes of section 4(2) of the 2000 Act.

(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—

(a)the Scottish Administration, and

(b)the direct-funded bodies,

of an amount determined in accordance with subsection (3) of this section; and section 4 of the 2000 Act has effect accordingly.

(3)That amount is whichever is the greater of—

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

(b)the amount paid out of the Scottish Consolidated Fund under section 65(1)(c) of the 1998 Act in the corresponding calendar month of financial year 2002/03 for or in connection with expenditure of the Scottish Administration or that body.

(4)Subsection (2) is subject to any provision made by Budget Act for financial year 2003/04.

Part 3Miscellaneous and supplementary

Budget revisions

7Amendment of this Act

(1)The Scottish Ministers may by order made by statutory instrument amend—

(a)the amounts specified in sections 3 and 5(1),

(b)schedules 1 to 5.

(2)No order may be made under subsection (1) unless a draft of it has been laid before, and approved by resolution of, the Scottish Parliament.

Supplementary

8Repeal

Part 2 (financial year 2002/03) of the Budget (Scotland) Act 2001 (asp 4) is repealed.

9Interpretation

(1)In this Act—

(2)References in this Act to accruing resources in relation to the Scottish Administration or any direct-funded body are to such resources accruing to the Scottish Administration or, as the case may be, that body in financial year 2002/03.

(3)References in this Act to the direct-funded bodies are references to the bodies mentioned in section 3(b) to (e) of this Act; and references to a direct-funded body are references to any of those bodies.

(4)Except where otherwise expressly provided, expressions used in this Act and in the 2000 Act have the same meanings in this Act as they have in that Act.

10Short title

This Act may be cited as the Budget (Scotland) Act 2002.

SCHEDULE 1The Scottish Administration

(introduced by section 1)

PurposeAmount of resources other than accruing resourcesType of accruing resourcesAmount of accruing resources
1. For use by the Scottish Ministers (through the Scottish Executive Environment and Rural Affairs Department) on market support; support for agriculture in special areas including crofting communities; rural development, agri-environmental and farm woodland measures; compensation to sheep producers; animal health; agricultural education; advisory, research and development services; botanical and scientific services; assistance to production, marketing and processing; administration, land management and other agricultural services; assistance to the Scottish fisheries sector; fishery protection; other services including fisheries research and development and special services; natural heritage; environment protection; rural affairs; other environmental expenditure; flood prevention; coastal protection; air quality monitoring; loans to new water and sewerage authorities and other water grants (including the Water and Sewerage Charges Reduction scheme)£1,037,860,000Sale of surplus land, buildings and equipment; sale of holdings to existing tenants; repayment of loans by new water and sewerage authorities£5,252,000
2. For use by the Scottish Ministers (through the Scottish Executive Development Department) on housing subsidies; Communities Scotland and financial support for Scottish Homes; new housing partnerships and community ownerships; sponsorship of Energy Action Scotland; repayment of debt; other expenditure, contributions and grants relating to housing; departmental research and publicity and other central services; sites for travelling people; residual grants to housing associations; roads and certain associated services, including the acquisition of land, lighting and road safety; assistance to local transport; support for transport services in the highlands and islands; piers and harbours; grant aid to British Waterways Board in respect of Scotland’s inland waterways; funding for most of the rail services in Scotland; other rail grants; certain other transport services and grants; grants for the Social Inclusion Partnership Fund and other services; other urban regeneration initiatives; expenditure relating to Highlands and Islands Airports Limited and the privatisation of the Scottish Bus Group; grants to local authorities forming part of the Strathclyde Passenger Transport Area; miscellaneous costs in relation to ports and harbours; payments to former members of Scottish Transport Group pension schemes; other sundry services in connection with the environment; grants to voluntary organisations and other costs associated with the voluntary sector; expenditure relating to equality issues£1,696,217,000Sale of property, land and equipment; repayment of loans£750,000
3. For use by the Scottish Ministers (through the Scottish Executive Education Department) on schools; early education; childcare; associated social work services including the Scottish Children’s Reporter Administration and the Scottish Commission for the Regulation of Care; educational development; research and promotion; training and development of teachers; curriculum development; international and other educational services, including support for School Boards, training, research and educational technology; HM Inspectors of Education; sport; community education; support for the cultural heritage of Scotland, including the Gaelic language; tourism; arts, libraries, museums and galleries, including purchase grants; cultural activities and organisations; historic buildings and monuments (including administration); architecture; publicity; indemnities; administration; central government grants to non departmental public bodies and local authorities£577,961,000Sale of surplus land, buildings and equipment£100
4. For use by the Scottish Ministers (through the Scottish Executive Enterprise and Lifelong Learning Department) on grant in aid for the Scottish Higher Education Funding Council, the Scottish Further Education Funding Council, Scottish Enterprise, Highlands and Islands Enterprise; funding for the Student Awards Agency for Scotland; departmental investment assistance grants and sundry enterprise and lifelong learning related activities£2,092,241,000Repayment of voted loans (capital) by Scottish Enterprise£2,723,000
5. For use by the Scottish Ministers (through the Scottish Executive Health Department) on hospital and community health services, including the clinical negligence and other risks scheme; family health services; community care, including grants to local authorities; grants to voluntary organisations; social care; welfare food; the Scottish Drugs Challenge Fund; other health services£5,986,619,000Sale of land, buildings, vehicles, equipment and property£12,100,000
6. For use by the Scottish Ministers (through the Scottish Executive Justice Department) on legal aid (including administration); criminal injuries compensation (including administration); certain services relating to crime including the Parole Board for Scotland; the Scottish Prison Service; the Scottish Prisons Complaints Commission; the Scottish Criminal Cases Review Commission; police services (including grants to local authorities) and superannuation of police on secondment; costs associated with the holding of criminal justice proceedings in a third country (the Lockerbie trial); fire services (including Scottish Fire Service Training School and superannuation); civil defence (including grants); invest-to-save budget and other protective and miscellaneous services; criminal justice, social work services and victim issues including probation and supervised attendance orders; grants to voluntary organisations; court services; the Accountant in Bankruptcy; certain legal services; costs and fees in connection with legal proceedings£1,090,121,000Sale of police vehicles; sale of prison land, buildings, staff quarters, vehicles, equipment and property£1,366,000
7. For use by the Scottish Ministers on administrative costs and operational costs; costs of providing continuing services to the Scottish Parliament; costs associated with the functions of the Queen’s Printer for Scotland£218,547,000Income from sale of surplus capital assets£63,000
8. For use by the Registrar General of Births, Deaths and Marriages for Scotland (through the General Register Office for Scotland) on administrative costs and operational costs£8,704,000
9. For use by the Scottish Ministers and the Keeper of the Records of Scotland (through the National Archives of Scotland) on administrative costs; acquiring record material; support for the Scottish and European Archive Network; The Acts of Parliament; conservation grants to local archives; grant to the Business Archives Council of Scotland£9,052,000Income from sale of surplus assets£37,000
10. For use by the Scottish Ministers (through the Scottish Executive Finance and Central Services Department) on pensions, allowances, gratuities etc. payable in respect of the teachers' and national health service pension schemes; running and capital costs of the Scottish Public Pensions Agency; revenue support grants and payment of non-domestic rates in Scotland; special grants relating to council tax and spend-to-save scheme; other services including payments under the Bellwin scheme covering floods, storms and other emergencies; expenditure on committees, commissions and other departmental services; European Structural Fund grants to public corporations, non-departmental public bodies, local authorities and other bodies and organisations; grants to the Civic Forum; expenditure in connection with external relations initiatives£6,574,739,000
11. For use by the Lord Advocate (through the Crown Office and the Procurator Fiscal Service) on administrative costs, including fees paid to temporary procurators fiscal, witness expenses and other costs associated with Crown prosecutions; costs of holding criminal justice proceedings in a third country (Lockerbie Trial)£61,593,000Miscellaneous income£100

SCHEDULE 2Accruing resources of the Scottish Administration which may be used without individual limit

(introduced by section 1)

Part 1Scottish Executive Environment and Rural Affairs Department

Type of accruing resourcesPurpose
1. Income of the Scottish Agricultural Science Agency (SASA) and Fisheries Research Services (FRS) under Service Level AgreementSASA and FRS expenditure
2. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; European Union (EU) contributions towards EU rural development measuresRelated rural development expenditure
3. Contributions under the superannuation scheme for the Scottish Agricultural College and Agricultural and Biological Research Institutes; rents and wayleaves; recovery of costs in connection with land drainage; fees for Common Agricultural Policy Scheme appeals; sales of produce; charges under livestock schemes; pension contributions from members of the Crofters Commission and the Deer Commission; charges for cattle passports, publication and statistics; EU payments for Farm Account dataRelated agricultural services expenditure
4. Repayment of loans to harbour authorities; charges for licences under the Food and Environment Protection Act 1985, publications and statistics; payments under the European Financial Instrument for Fisheries GuidanceRelated fisheries expenditure
5. Charges for plant health and control work, seed and variety testing and pesticides work; sales of produce; charges for advisory visits, certifications, testing plants, animals and fish; charges for hire of equipment, publications and statisticsRelated SASA, FRS and Scottish Fisheries Protection Agency (SFPA) expenditure
6. Income of SASA, FRS and SFPA from services provided to external customersSASA, FRS and SFPA expenditure
7. Sale of research results and publicationsExpenditure on environmental services
8. Repayment of loansExpenditure on the new water and sewerage authorities

Overall amount: £21,400,000

Part 2Scottish Executive Development Department

Type of accruing resourcesPurpose
1. Income from the sale of research results and publications; income from deemed hazardous substances consent; other minor miscellaneous incomeExpenditure on miscellaneous Development Department programmes
2. Rents from land and property; Erskine Bridge toll income; income from administering harbours ordersExpenditure on motorways and trunk roads; expenditure on miscellaneous costs in relation to ports and harbours
3. Any sums accruing as a result of the dissolution of Scottish Transport GroupPayments to former members of Scottish Transport Group pensions schemes
4. Recovery of unused grant from voluntary organisationsExpenditure on voluntary sector
5. Capital sums accruing from Scottish HomesRepayments of debt, including debt from Scottish Homes
6. Recovery of grant awarded to councils under the New Housing Partnerships initiative and Community OwnershipExpenditure of Communities Scotland

Overall amount: £40,000,000

Part 3Scottish Executive Education Department

Type of accruing resourcesPurpose
1. Recovery of costs from local authorities in respect of self-governing schools and early educationExpenditure on education services

Overall amount: £19,150,000

Part 4Scottish Executive Enterprise and Lifelong Learning Department

Type of accruing resourcesPurpose
1. Repayments of student loans and grants and interest capitalised on student loansExpenditure of the Student Awards Agency for Scotland
2. Income from property management, investment management, voted loans interest and other feesExpenditure on Scottish Enterprise and Highlands and Islands Enterprise
3. Refunds of grants for departmental investment assistanceExpenditure on departmental investment assistance

Overall amount: £92,000,000

Part 5Scottish Executive Health Department

Type of accruing resourcesPurpose
1. Charges to private patients; income generation schemes; dividends on public dividend capital loans to NHS trusts; interest on loans to NHS trusts; charges for the processing of plasma for the Department of Health, Social Services and Public Safety Northern Ireland; handling charges for blood products; sales of antibodies and related products; repayments of Project 2000 bursaries; contributions from NHS trusts to clinical negligence and other risks scheme; National Insurance contributionsExpenditure on hospital and community health services
2. Prescription charges collected by dispensing doctors, pharmacists, Health Boards and appliance suppliers; sales of prescription pre-payment certificates; payments under the Pharmaceutical Price Regulation Scheme; rental of national health service properties; charges collected by dental practitioners and ophthalmologists; recovery of charges from patients, dispensing contractors and practitionersExpenditure on family health services
3. Sales of publications; fees for conferences and courses; royalties from projects developed with departmental assistance; sales of vitamin drops and tablets at national health service clinics; other miscellaneous incomeExpenditure on other health services

Overall amount: £800,000,000

Part 6Scottish Executive Justice Department

Type of accruing resourcesPurpose
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 activitiesExpenditure of the SPC
2. Contributions made by the Scottish Police Federation to the cost of salaries, etc. of their secretary and chairmanExpenditure on police services
3. Income from sale of prison-manufactured goods, services and other industries income; various income including income from land and buildingsExpenditure of the Scottish Prison Service
4. General income of the Scottish Fire Service Training School, including that from fire-related and other organisations which use the school’s teaching and conference facilities on a repayment basisExpenditure of the Scottish Fire Service Training School
5. Civil defence income from sale of surplus and obsolete equipment; course income; rents from other bodies using radio masts or stations owned by the Scottish ExecutiveExpenditure on civil defence (including grants)
6. Superannuation contributions collected by the Scottish Legal Aid BoardExpenditure on legal aid
7. Income from cinematography exemption certificate fees and criminal statisticsMiscellaneous expenditure
8. Fees for civil cases; rent from minor occupiersExpenditure of the Scottish Court Service
9. Income from sequestrationExpenditure on the Accountant in Bankruptcy

Overall amount: £26,180,000

Part 7Scottish Executive (Administration)

Type of accruing resourcesPurpose
1. Payments from departments outwith the Scottish Executive for professional services; income from the Statistical Office of the European Union; discounts; recoveries of legal costs; income from payment for services and recovery of other costs; New Deal income; recoveries from the National Insurance Fund; repayments of loans made to members of staff for house purchase; rent from minor occupiers; European Fast Stream incomeScottish Executive core depart-ments running costs
2. Recoveries of salaries and other expenses of outward seconded and loaned staff; recoveries of salaries of staff assigned to the Criminal Injuries Compensation Agency (CICA)Expenditure on outward seconded and loaned staff and staff assigned to CICA

Overall amount: £15,000,000

Part 8Registrar General of Births, Deaths and Marriages for Scotland

Type of accruing resourcesPurpose
1. Income from sales of records services; sales of extracts on the Internet; income from minor occupiersExpenditure on Records Enterprise
2. Income from sales of records services; income from minor occupiersRegistration expenditure
3. Income from Scottish Executive for running the National Health Service Central Register; income from sales of information by National Health Service Central Register; income from sales of vital statistics; income from minor occupierExpenditure on vital events and national health service
4. Income from sales of Census and other geographical information; sales of population statistics; income from IT services; income from minor occupiersExpenditure on Census and population statistics

Overall amount: £5,300,000

Part 9Keeper of the Records of Scotland

Type of accruing resourcesPurpose
1. Fees and other income for the issue of photocopy orders; professional searchers contract fees; inspection fees; issue of microfilm and sale of facsimiles; income from conservation and binding services; a contribution from General Register Office for Scotland for binding services; income from Registers of Scotland Executive Agency for shared accommodationRunning costs of the National Archives of Scotland

Overall amount: £900,000

Part 10Scottish Executive Finance and Central Services Department

Type of accruing resourcesPurpose
1. Income from European Structural FundsExpenditure on projects supported by European Union funding
2. Income in respect of legal costs recovered by the Local Government Boundary CommissionPayments to the Local Government Boundary Commission
3. Contributions in respect of teachers' and national health service superannuationExpenditure on teachers' and national health service superannuation
4. Administration charges in respect of services undertaken by the Scottish Public Pensions AgencyRunning costs of the Scottish Public Pensions Agency
5. Pensions contributionsExpenditure on pensions
6. Recovery of grant awarded to councils under the Bellwin scheme covering floods, storms, and other emergenciesExpenditure on floods, storms and other emergencies

Overall amount: £561,420,000

Part 11Crown Office and Procurator Fiscal Service

Type of accruing resourcesPurpose
1. Fees charged for administering the estates of persons who die intestate and without known heirs; ultimus haeres; sale of Statute Amendments; income from the sale of waste paper and obsolete office machinery; minor occupancy income; contributions towards postal citation scheme; minor miscellaneous incomeRunning costs of the Crown Office and Procurator Fiscal Service

Overall amount: £700,000

SCHEDULE 3Direct-funded bodies

(introduced by section 2)

PurposeAmount of resources other than accruing resourcesType of accruing resourcesAmount of accruing resources
1. For use by the Forestry Commissioners in or as regards Scotland on the promotion of forestry in Scotland, including support to the private sector for planting of new forest and woodlands, replanting after felling and maintenance grants for improvements; regulating forestry activity through the application of forest management standards and felling controls; managing the Forestry Commission’s forests in Scotland; associated administrative costs, including an appropriate share of the Commission’s headquarters and central service costs£85,607,000Miscellaneous income£100
2. For use by the Food Standards Agency in or as regards Scotland on administrative and operational costs, including research, monitoring and surveillance and public information and awareness relating to food safety and standards; the Meat Hygiene Service£5,505,000Miscellaneous income£100
3. For use by the Scottish Parliamentary Corporate Body on ongoing costs associated with the administration and operation of the Scottish Parliament; payments in respect of the functions of the Scottish Parliamentary Commissioner for Administration; any other payments relating to the Scottish Parliament£144,336,000Miscellaneous income£100
4. For use by Audit Scotland, including assistance and support to the Auditor General for Scotland and the Accounts Commission for Scotland and other audit work for public bodies£5,899,000Income from sale of IT equipment£100

SCHEDULE 4Accruing resources of direct-funded bodies which may be used without individual limit

(introduced by section 2)

Part 1Forestry Commissioners

Type of accruing resourcesPurpose
1. Recoveries of grants; repayments by staff of loans and other recoverable expenses; miscellaneous income from sales of publications, training courses etc.Policy, regulatory and grant-giving functions

Overall amount: £100

Part 2Food Standards Agency

Type of accruing resourcesPurpose
1. Recovery of costs from Radioactive Site Operators in relation to the Food Standards Agency’s role in assessing the impact of proposed radioactive waste disposal authorisations on the food chain; income from sale of publications and income generation schemesExpenditure of the Food Standards Agency in or as regards Scotland
2. Income from industry levied charges in respect of statutory veterinary services and inspections undertaken by the Meat Hygiene ServiceExpenditure of the Food Standards Agency in or as regards Scotland in supporting the provision of the Meat Hygiene Service

Overall amount: £100

Part 3Scottish Parliamentary Corporate Body

Type of accruing resourcesPurpose
1. Broadcasting income; gifts; income from commercial sales and other services provided to the publicExpenditure on administrative costs of the Scottish Parliament

Overall amount: £100

Part 4Audit Scotland

Type of accruing resourcesPurpose
1. Fees and charges for audit work; recoveries of costs associated with the functions of the Auditor General for Scotland and the Accounts Commission for Scotland; miscellaneous income from publications, conferences etc.; recoveries of costs of seconded staff; repayments of staff loans; recoveries of car leasing payments; interest received on working balancesExpenditure of Audit Scotland, the Auditor General for Scotland and the Accounts Commission for Scotland

Overall amount: £15,500,000

SCHEDULE 5borrowing by certain statutory bodies

(introduced by section 5)

EnactmentAmount
1. Paragraph 2A of Schedule 7B to the National Health Service (Scotland) Act 1978 (c. 29) (NHS trusts)£50,000,000
2. Section 7 of the Housing (Scotland) Act 1988 (c. 43) (Scottish Homes)Nil
3. Section 25 of the Enterprise and New Towns (Scotland) Act 1990 (c. 35) (Scottish Enterprise)£10,000,000
4. Section 26 of that Act (Highlands and Islands Enterprise)£1,000,000
5. Section 84 of the Local Government etc. (Scotland) Act 1994 (c. 39) (new water and sewerage authorities)£256,300,000
6. Section 48 of the Environment Act 1995 (c. 25) (Scottish Environment Protection Agency)Nil

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