Scottish Fiscal Commission Act 2016

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(1)This section applies where the Scottish Ministers prepare—

(a)a draft Scottish budget for a financial year, or

(b)a Bill for a Budget Act for a financial year,

which has not been informed by a forecast for that financial year contained in a report prepared by the Commission under section 2(2).

(2)The Scottish Ministers must prepare a statement explaining why they disagree with the forecast.

(3)The Scottish Ministers must lay the statement before the Scottish Parliament on the same day as that on which (as the case may be)—

(a)they lay before the Parliament the draft Scottish budget for the financial year, or

(b)a member of the Scottish Government introduces the Bill for a Budget Act for the financial year.

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