http://www.legislation.gov.uk/asp/2026/8/section/2/enactedBudget (Scotland) Act 2026enKing's Printer for Scotland2026-04-01 Part 1 2 1 A direct-funded body may use resources in financial year 2026/27 for the purposes specified in column 1 of schedule 2 in relation to the body. 2 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. 3 Accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 3 of that schedule.