PART 1Financial year 2004/05
Use of resources
1The Scottish Administration
1
Resources other than accruing resources may, in financial year 2004/05, 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 2004/05, 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 2004/05, 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 2004/05, 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 2004/05, 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 2004/05, 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 2004/05, 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 2004/05, 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
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).