<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="asp"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/asp/2026/8"/><FRBRuri value="http://www.legislation.gov.uk/id/asp/2026/8"/><FRBRdate date="2026-03-31" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/ScottishParliament"/><FRBRcountry value="GB-SCT"/><FRBRnumber value="8"/><FRBRname value="2026 asp 8"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/asp/2026/8/2026-04-01"/><FRBRuri 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eId="extent-s" href="/ontology/jurisdictions/uk.Scotland" showAs="S"/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-6d42abf9bacff886a7058e39f167c267" marker="I1"><p>S. 2  in force at 1.4.2026, see <ref eId="n818deca7bb65e5ca" class="subref operative" href="http://www.legislation.gov.uk/id/asp/2026/8/section/10">s. 10</ref></p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/asp/2026/8/section/2</dc:identifier><dc:title>Budget (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-28</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid><ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="2026-03-31"/><ukm:ISBN Value="9780105904526"/></ukm:PrimaryMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/8/pdfs/asp_20260008_en.pdf" Date="2026-04-01" Size="1195375" Print="true"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="11"/><ukm:BodyParagraphs Value="11"/><ukm:ScheduleParagraphs Value="0"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><part eId="part-1"><num>Part 1</num><heading>Financial year 2026/27</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="part-1-crossheading-use-of-resources-etc"><heading>Use of resources etc.</heading><section eId="section-2" uk:target="true"><num>2</num><heading>Direct-funded bodies</heading><subsection eId="section-2-1"><num>(1)</num><content><p>A direct-funded body may use resources in financial year 2026/27 for the purposes specified in column 1 of <ref href="#">schedule 2</ref> in relation to the body.</p></content></subsection><subsection eId="section-2-2"><num>(2)</num><content><p>Resources other than accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 2 of that schedule.</p></content></subsection><subsection eId="section-2-3"><num>(3)</num><content><p>Accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 3 of that schedule.</p></content></subsection></section></hcontainer></part></body></act></akomaNtoso>