<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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showAs="EnactmentDate"/><TLCLocation 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-c274978a57b4b6b018c83d1e14acc06d" marker="I1"><p>S. 5  in force at 1.4.2026, see <ref eId="naebba2c54353cf77" 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/5</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-the-scottish-consolidated-fund"><heading>The Scottish Consolidated Fund</heading><section eId="section-5" uk:target="true"><num>5</num><heading>Contingency payments</heading><subsection eId="section-5-1"><num>(1)</num><intro><p><ref href="#section-5">This section</ref> applies where, in financial year 2026/27, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998—</p></intro><level class="para1" eId="section-5-1-a"><num>(a)</num><content><p>for or in connection with expenditure of the Scottish Administration, a sum which does not fall within the amount specified in <ref href="#">section 4</ref><ref href="#">(2)</ref> in relation to it, or</p></content></level><level class="para1" eId="section-5-1-b"><num>(b)</num><content><p>for or in connection with expenditure of a direct-funded body, a sum which does not fall within the amount specified in <ref href="#">section 4</ref><ref href="#">(3)</ref> in relation to the body.</p></content></level></subsection><subsection eId="section-5-2"><num>(2)</num><content><p>The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.</p></content></subsection><subsection eId="section-5-3"><num>(3)</num><intro><p>The Scottish Ministers may authorise payment of the sum only if they consider that—</p></intro><level class="para1" eId="section-5-3-a"><num>(a)</num><content><p>the payment is necessarily required in the public interest to meet urgent expenditure for a purpose falling within section 65(2) of the Scotland Act 1998, and</p></content></level><level class="para1" eId="section-5-3-b"><num>(b)</num><content><p>it is not reasonably practicable, for reasons of urgency, to amend the overall cash authorisation by regulations under <ref href="#">section 7</ref>.</p></content></level></subsection><subsection eId="section-5-4"><num>(4)</num><content><p>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.</p></content></subsection><subsection eId="section-5-5"><num>(5)</num><content><p>The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under <ref href="#section-5">this section</ref> must not exceed £50,000,000.</p></content></subsection><subsection eId="section-5-6"><num>(6)</num><content><p>Where the Scottish Ministers authorise a payment under <ref href="#section-5">this section</ref> 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.</p></content></subsection></section></hcontainer></part></body></act></akomaNtoso>