These Regulations amend the Budget (Scotland) Act 2016 (“the Act”).

Regulation 2 amends the overall cash authorisations specified in section 4(2) and (3)(a) of the Act in relation to the Scottish Administration and the Forestry Commissioners.

Regulation 3(2) amends purposes 1 to 4 and 6 to 9 in schedule 1 of the Act.

Regulation 3(3) amends the amount of resources (other than accruing resources) that may be used for purposes 1 to 9, 11, 13 and 14 in schedule 1 of the Act. It also amends the total amount of those resources for all the purposes in that schedule.

Regulation 3(4) amends the amount of accruing resources that may be used for purposes 2, 6 to 9, and 14 in schedule 1 of the Act. It also amends the total amount of those resources for all the purposes in that schedule.

Regulation 4 amends the amount of resources other than accruing resources that may be used by the Forestry Commissioners for certain purposes in schedule 2 of the Act.

The Regulations reflect the reallocation of resources between Scottish Government portfolios following the First Minister’s announcement of the new portfolio structure on 18th May 2016. The main changes relate to the creation of the Rural Economy and Connectivity, Environment, Climate Change and Land Reform and Economy, Jobs and Fair Work portfolios.