Introductory text

PUBLIC FINANCE AND ACCOUNTABILITY

Made 10th March 2026

Coming into force 11th March 2026

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 7(1) of the Budget (Scotland) Act 2025^f1 and all other powers enabling them to do so.

In accordance with section 7(2) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.