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					<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>
					
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					<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>
					

                    
									 
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				</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/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/part/2" NumberOfProvisions="1" id="part-2" RestrictExtent="S" RestrictStartDate="2026-04-01"><Number>Part 2</Number><Title>Financial year 2027/28</Title><P1group RestrictExtent="S" RestrictStartDate="2026-04-01"><Title>Emergency arrangements</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6" id="section-6">
<Pnumber><CommentaryRef Ref="key-c953f7af3ba0a1cb1c5c8e2ac7c03c70"/>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/1" id="section-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text><InternalLink Ref="section-6" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6" DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6">This section</InternalLink> 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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/2" id="section-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/2/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/2/a" id="section-6-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Scottish Administration,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/2/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/2/b" id="section-6-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the direct-funded bodies,</Text>
</P3para>
</P3>
<Text>of an amount determined under <InternalLink Ref="section-6-3" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/3" DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/3">subsection (3)</InternalLink>.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/3" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/3" id="section-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>That amount is whichever is the greater of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/3/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/3/a" id="section-6-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>one-twelfth of the amount specified in <InternalLink Ref="section-4" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/4" DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/4">section 4</InternalLink><InternalLink Ref="section-4-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/4/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/4/2">(2)</InternalLink> or <InternalLink Ref="section-4-3" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/4/3" DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/4/3">(3)</InternalLink> in relation to the Scottish Administration or (as the case may be) the direct-funded body in question,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/3/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/3/b" id="section-6-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>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.</Text>
</P3para>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/4" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/4" id="section-6-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Section 4 of the PFA Act 2000 has effect accordingly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6/5" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6/5" id="section-6-5">
<Pnumber>5</Pnumber>
<P2para>
<Text><InternalLink Ref="section-6" IdURI="http://www.legislation.gov.uk/id/asp/2026/8/section/6" DocumentURI="http://www.legislation.gov.uk/asp/2026/8/section/6">This section</InternalLink> is subject to any provision made by a Budget Act for financial year 2027/28.</Text>
</P2para>
</P2>
</P1para>
</P1></P1group></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-c953f7af3ba0a1cb1c5c8e2ac7c03c70"><Para><Text>S. 6  in force at 1.4.2026, see <CitationSubRef id="n42e211b2dff772aa" 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>