<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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refersTo="#extent-s" type="jurisdiction"/><restriction refersTo="#period-from-2026-04-01" type="jurisdiction"/><restriction href="#body" refersTo="#period-from-2026-04-01" type="jurisdiction"/><restriction href="#part-2" refersTo="#period-from-2026-04-01" type="jurisdiction"/><restriction href="#section-6" refersTo="#period-from-2026-04-01" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#section-6" refersTo="#key-c953f7af3ba0a1cb1c5c8e2ac7c03c70"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2026-04-01"><timeInterval start="#date-2026-04-01" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="enactment" href="" 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-c953f7af3ba0a1cb1c5c8e2ac7c03c70" marker="I1"><p>S. 6  in force at 1.4.2026, see <ref eId="n42e211b2dff772aa" 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/6</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-2"><num>Part 2</num><heading>Financial year 2027/28</heading><section eId="section-6" uk:target="true"><num>6</num><heading>Emergency arrangements</heading><subsection eId="section-6-1"><num>(1)</num><content><p><ref href="#section-6">This section</ref> applies if, at the beginning of financial year 2027/28, there is no overall cash authorisation for that year for the purposes of section 4(2) of the PFA Act 2000.</p></content></subsection><subsection eId="section-6-2"><num>(2)</num><intro><p>Until there is in force a Budget Act providing such authorisation, there is to be taken to be an overall cash authorisation for each calendar month of that year in relation to each of—</p></intro><level class="para1" eId="section-6-2-a"><num>(a)</num><content><p>the Scottish Administration,</p></content></level><level class="para1" eId="section-6-2-b"><num>(b)</num><content><p>the direct-funded bodies,</p></content></level><wrapUp><p>of an amount determined under <ref href="#section-6-3">subsection (3)</ref>.</p></wrapUp></subsection><subsection eId="section-6-3"><num>(3)</num><intro><p>That amount is whichever is the greater of—</p></intro><level class="para1" eId="section-6-3-a"><num>(a)</num><content><p>one-twelfth of the amount specified in <ref href="#">section 4</ref><ref href="#">(2)</ref> or <ref href="#">(3)</ref> in relation to the Scottish Administration or (as the case may be) the direct-funded body in question,</p></content></level><level class="para1" eId="section-6-3-b"><num>(b)</num><content><p>the amount paid out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 in the corresponding calendar month of financial year 2026/27 for or in connection with expenditure of the Scottish Administration or (as the case may be) that direct-funded body.</p></content></level></subsection><subsection eId="section-6-4"><num>(4)</num><content><p>Section 4 of the PFA Act 2000 has effect accordingly.</p></content></subsection><subsection eId="section-6-5"><num>(5)</num><content><p><ref href="#section-6">This section</ref> is subject to any provision made by a Budget Act for financial year 2027/28.</p></content></subsection></section></part></body></act></akomaNtoso>