<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/asp/2026/8" IdURI="http://www.legislation.gov.uk/id/asp/2026/8" NumberOfProvisions="11" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictExtent="S" RestrictStartDate="2026-04-01"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<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>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/asp/2026/8/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/asp/2026/8" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/asp/2026/8/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/asp/2026/8/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/asp/2026/8/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/asp/2026/8/section/2/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/asp/2026/8/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2026/8/section/2/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2026/8/section/2/2026-04-01" title="2026-04-01"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/asp/2026/8" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/asp/2026/8/section/1" title="Provision; Section 1"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/asp/2026/8/section/1" title="Provision; Section 1"/><atom:link rel="next" href="http://www.legislation.gov.uk/asp/2026/8/section/3" title="Provision; Section 3"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/asp/2026/8/section/3" title="Provision; Section 3"/>
					<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>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/8/body" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/body" NumberOfProvisions="11" RestrictExtent="S" RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/8/part/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/part/1" NumberOfProvisions="5" id="part-1" RestrictExtent="S" RestrictStartDate="2026-04-01"><Number>Part 1</Number><Title>Financial year 2026/27</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2026/8/part/1/crossheading/use-of-resources-etc" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/part/1/crossheading/use-of-resources-etc" NumberOfProvisions="3" id="part-1-crossheading-use-of-resources-etc" RestrictExtent="S" RestrictStartDate="2026-04-01"><Title>Use of resources etc.</Title><P1group RestrictExtent="S" RestrictStartDate="2026-04-01"><Title>Direct-funded bodies</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/2" id="section-2">
<Pnumber><CommentaryRef Ref="key-6d42abf9bacff886a7058e39f167c267"/>2</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/2/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/2/1" id="section-2-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A direct-funded body may use resources in financial year 2026/27 for the purposes specified in column 1 of <InternalLink Ref="schedule-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/schedule/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/8/schedule/2">schedule 2</InternalLink> in relation to the body.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/2/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/2/2" id="section-2-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/2/3" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/2/3" id="section-2-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 3 of that schedule.</Text>
</P2para>
</P2>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-6d42abf9bacff886a7058e39f167c267"><Para><Text>S. 2  in force at 1.4.2026, see <CitationSubRef id="n818deca7bb65e5ca" SectionRef="section-10" URI="http://www.legislation.gov.uk/id/asp/2026/8/section/10" Operative="true">s. 10</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>