Accruing resources of the types specified in column 3 of schedule 1 may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

Accruing resources in respect of recoverable VAT may, in financial year 2002/03, be used, without limit as to amount, by the Scottish Administration for any purpose for which resources are authorised to be used by virtue of subsection (1).

Accruing resources of the types specified in column 1 of each Part of schedule 2 may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

Accruing resources authorised to be used by virtue of subsection (3) or (4) may be so used only through the part of the Scottish Administration through which they accrue.

The Parts of schedule 2 set out the types of accruing resources, purposes and overall amounts by reference to the parts of the Scottish Administration through which the resources accrue and may be used.

In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c.23).

Accruing resources of the types specified in column 3 of schedule 3 may, in financial year 2002/03, be used by those bodies for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

Accruing resources in respect of recoverable VAT may, in financial year 2002/03, be used, without limit as to amount, by any direct-funded body mentioned in column 1 of schedule 3 for any purpose for which resources are authorised to be used by that body by virtue of subsection (1).

Accruing resources of the types specified in column 1 of each Part of schedule 4 may, in financial year 2002/03, be used by the direct-funded body to which that Part relates for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

The Parts of that schedule set out the types of accruing resources, purposes and overall amounts by reference to the direct-funded bodies by which resources may be used in pursuance of subsection (1).

In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the direct-funded body concerned under section 41(3) of the Value Added Tax Act 1994 (c.23).

This section applies where, in financial year 2002/03, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 (c.46) (“the 1998 Act”), for or in connection with expenditure of the Scottish Administration or a direct-funded body, a sum which does not fall within the overall cash authorisation specified in that section in relation to the Scottish Administration or, as the case may be, that body.

The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.

But the Scottish Ministers must not authorise payment of the sum if it would result in an excess of sums paid out of the Fund over sums paid into the Fund.

The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under this section must not exceed £50 million.

Where the Scottish Ministers authorise a payment under this section they must, as soon as possible, lay before the Scottish Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.

The amount specified for financial year 2002/03 for the purposes of section 94(5) of the Local Government (Scotland) Act 1973 (c.65) (relevant expenditure arising from capital expenses of local authorities etc.) is F6£649,711,000 .

In schedule 5, the amounts set out in column 2 are the amounts specified for financial year 2002/03 for the purposes of the enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the bodies mentioned in that column).