# Pow of Inchaffray Drainage Commission (Scotland) Act 2019, Paragraph 2


The budget—
(a) must allow for any anticipated surplus or shortfall from the previous assessment year, and
(b) may include provision for a reserve fund to cover extraordinary expenditure.

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Source: https://www.legislation.gov.uk/asp/2019/2/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/pow-of-inchaffray-drainage-commission-scotland-act-2019/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.