Introductory text

Draft Regulations laid before the Scottish Parliament under section 7(2) of the Budget (Scotland) Act 2026, for approval by resolution of the Scottish Parliament.

PUBLIC FINANCE AND ACCOUNTABILITY

Made 2026

Coming into force 2026

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 7(1) of the Budget (Scotland) Act 2026^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.