EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Budget (Scotland) Act 2021 (“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 Scottish Parliamentary Corporate Body.

Regulation 3(2) amends purposes 2, 3, 4 and 6 in schedule 1 of the Act, for which the Scottish Ministers may use resources in the financial year 2021/22.

Regulation 3(3) amends the amounts of resources other than accruing resources that may be used for purposes 1 to 6, 8, 9, 11 to 13, 15, 16 and 19 to 21 in schedule 1 of the Act. It also amends the total of amounts of resources for all the purposes in that schedule.

Regulation 4 amends the amounts of resources other than accruing resources that may be used for purposes 1 and 2 in schedule 2 of the Act.

Regulation 5 amends the amount of borrowing in relation to enactment 4 in schedule 3 of the Act.