- Latest available (Revised)
- Point in Time (23/03/2024)
- Original (As enacted)
Point in time view as at 23/03/2024.
There are currently no known outstanding effects for the Budget (Scotland) Act 2023, Schedule 1.
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(introduced by section 1)
Commencement Information
I1Sch. 1 in force at 28.3.2023, see s. 10
Purposes | Amount of resources, other than accruing resources (£) | Amount of accruing resources (£) |
---|---|---|
1. Through their [F1NHS Recovery,] Health and Social Care portfolio, for use by the Scottish Ministers on: operational and administrative costs; hospital and community health services; family health services, including local GP practices, pharmacy, dental and ophthalmic services; community care; mental health services; capital investment; health and social care integration outcomes framework; delivery of services by digital means and communication; care, support and rights; social care support; early years; other health and social care services; the Independent Living Fund Scotland; the Mental Welfare Commission for Scotland; Social Care and Social Work Improvement Scotland; the Scottish Sports Council; Active Healthy Lives. | [F219,073,727,000] | 3,000,000,000 |
2. Through their Social Justice F3... portfolio, for use by the Scottish Ministers on: operational and administrative costs; F4... grant assistance and funding of strategic programmes to create the best conditions for the third sector and volunteering to thrive; building standards; housing subsidies and guarantees; repayment of debt and associated costs; other expenditure, contributions and grants relating to housing; [F5funding for the Scottish Fuel Poverty Advisory Panel;] activities relating to homelessness; research and publicity and other portfolio services; grants to local authorities and registered social landlords; [F6funding the operation of the Scottish Housing Regulator so that it can meet its statutory objectives;] loans to individuals; [F7assessment and remediation of certain types of buildings with unsafe cladding; development of a register to document the assessment and completion of remediation of unsafe cladding and to establish one or more schemes to require developers to contribute towards such assessment and remediation;] social justice activities, including tackling poverty and inequality with a particular focus on child poverty; grants and loans to organisations; funding for advice and advocacy services; funding to support the design, development and implementation of social security powers; funding for Social Security Scotland; funding for the Scottish Commission on Social Security; funding of payments of social security assistance; funding to tackle poverty; grant assistance; funding of strategic contracts; expenditure relating to equality and human rights issues, including grants to organisations; expenditure relating to tackling hate crime; expenditure relating to supporting people who are destitute, including refugees and asylum seekers, and in particular the Warm Scots Welcome scheme for resettling displaced people from Ukraine in Scotland; expenditure relating to community support, resilience and engagement [F8; talent attraction and retention]. | [F96,674,486,500] | 90,000,000 |
3. Through their [F10Wellbeing Economy, Fair Work and Energy] portfolio, for use by the Scottish Ministers on: operational and administrative costs; F11... expenditure on committees, commissions and other portfolio services; F12... support for Growth Accelerator F13... programmes; F14... grant in aid for Scottish Enterprise, Highlands and Islands Enterprise and South of Scotland Enterprise; industry, innovation [F15, entrepreneurship] and technology/digital grants and support for low carbon economy; sundry enterprise-related activities; expenditure in relation to the running costs of the Office of the Chief Economic Adviser; F16... grant in aid for the Scottish National Investment Bank; F17... European Structural Fund grants to the Enterprise Networks, local authorities, further and higher education institutions, third sector bodies and other eligible bodies and organisations; costs of delivery and evaluation of European Structural Fund; funding for employment support, learning opportunities, workforce development and supporting fair work principles; F18... funding for City and Regional Growth Deals; support for Ferguson Marine; VisitScotland; tourism; digital and broadband connectivity; F19... support for inward trade and investment and exports [F20; investment in energy decarbonisation and hydrogen, carbon capture, utilisation and storage (CCUS) and negative emissions technologies; Fuel Insecurity Fund; and support of offshore wind supply chain opportunities]. | [F211,323,973,000] | 400,000,000 |
4. Through their Education and Skills portfolio, for use by the Scottish Ministers on: operational and administrative costs; schools; training and development of teachers; educational research, development and promotion; Scottish Attainment Challenge related programmes; provision of Pupil Equity Funding; [F22pupil support and wellbeing;] supporting implementation of education reforms; the Gaelic language; Bòrd na Gàidhlig; Gaelic Media Service (MG Alba); the Scots language; funding of Education Scotland, Disclosure Scotland and Additional Support Needs Tribunals for Scotland; funding expansion of early learning and childcare; child protection [F23;] care for looked after and vulnerable children; [F24supporting care experienced children and young people; Caregivers;] youth justice and preventing offending by children and young people; secure care for children and young people; advocacy for children and young people; development of the social services workforce; [F25supporting children’s services reform;] supporting quality improvement and improvement science through the children and young people improvement collaborative; development of the community learning and development workforce; parenting and play; support for families with severely disabled children; [F26supporting disabled children and young people;] early intervention funding for the third sector through the Children, Young People, Families and Adult Learning Fund; running costs of the Scottish Child Abuse Inquiry; implementation of The Promise and running costs of The Promise Scotland; [F27holistic Whole Family Wellbeing;] incorporation of the United Nations Convention on the Rights of the Child; implementation of Getting It Right For Every Child; financial redress for survivors of child abuse in care; central government grants to local authorities for Gaelic, raising attainment and early learning and childcare; grant funding for the Scottish Credit and Qualifications Framework Partnership and Scottish Qualifications Authority accreditation; grant in aid for the Scottish Further and Higher Education Funding Council, Scottish Qualifications Authority (including qualifications delivery and development), Children's Hearings Scotland, Scottish Children's Reporter Administration, Scottish Social Services Council and Redress Scotland; grant in aid for Skills Development Scotland; administration funding for the Student Awards Agency Scotland (SAAS); funding administered by SAAS for fees, grants, bursaries, student loans and related costs of higher education student support; Enterprise in Education; activities associated with the Chief Scientific Adviser for Scotland and the promotion of science; international and other educational services; funding for international college and university activities; sundry lifelong learning activities, including community-based adult learning; funding activities for young people to develop skills in connection with training and work; funding [F28to support people and businesses to develop and apply their skills]; the provision of Education Maintenance Allowances. | [F295,174,359,770] | 350,000,000 |
5. Through their Justice and [F30Home Affairs] portfolio, for use by the Scottish Ministers on: operational and administrative costs; legal aid, including the running costs of the Scottish Legal Aid Board; criminal injuries compensation (including administration); support for victims and witnesses of crime, victims of human trafficking and addressing violence against women and girls; certain services relating to crime, including the Parole Board for Scotland; the Scottish Prison Service; the Scottish Criminal Cases Review Commission; the Scottish Law Commission; the Risk Management Authority; the Scottish Police Authority, the Police Investigations and Review Commissioner and His Majesty’s Inspectors of Constabulary in Scotland; additional police services; the running costs of inquiries and reviews; the Scottish Fire and Rescue Service and His Majesty’s Inspectors of the Scottish Fire and Rescue Service; the payment of police and fire pensions; cyber resilience; central government grants to local authorities for criminal justice social work; measures to create safer and stronger communities, including Community Justice Scotland; miscellaneous services relating to the administration of justice; veterans; community justice services; court services, including judicial pensions; certain legal services; costs and fees in connection with legal proceedings. | [F313,367,491,000] | 39,700,000 |
6. Through their [F32Transport, Net Zero and Just Transition] portfolio, for use by the Scottish Ministers on: operational and administrative costs; support for passenger rail services, rail infrastructure and associated rail services; support for the development and delivery of concessionary travel schemes; support for the bus industry; funding for major public transport projects; the running costs of Transport Scotland; funding for the Strategic Transport Projects Review; funding for travel information services and accessible travel; the maintenance and enhancement of the trunk road network; support for ferry services, loans and grants relating to vessel construction or procurement, grants for pier, harbour and other port infrastructure; support for Highlands and Islands Airports Limited; support and loans for investment in air services; funding for the Air Discount Scheme; support for the Tay Road Bridge Joint Board; support for the freight industry; support for Scottish Canals; funding to promote sustainable and active travel; funding and loans to support net-zero emissions and climate change transport initiatives; contributing to the running costs of Regional Transport Partnerships and other bodies associated with the transport sector; support for the Glasgow Subway Modernisation programme; funding for road safety; costs in relation to funding the office of the Scottish Road Works Commissioner; costs related to public inquiries; funding for domestic energy efficiency, insulation and refurbishment projects; funding for domestic and non-domestic energy-related activities; F33... central government grants to local authorities; F34... action to prevent waste, improve recycling, reduce emissions from waste, tackle litter and deliver a circular economy strategy; F35... addressing biodiversity loss F36... and nature restoration; environmental protection; other environmental expenditure; flood prevention; coastal protection; air quality monitoring; climate change activities, including the Land Managers’ Renewables Fund and Climate Justice Fund; F37... Scottish Natural Heritage; the Scottish Environment Protection Agency; the National Park authorities; F38... water grants, including to the Water Industry Commission for Scotland and funding for the Drinking Water Quality Regulator for Scotland; loans to Scottish Water and Scottish Water Business Stream Holdings Limited; [F39the Green Jobs Fund; the Green Growth Accelerator]. | [F404,068,650,000] | 600,000,000 |
7. Through their Rural Affairs [F41, Land Reform] and Islands portfolio, for use by the Scottish Ministers on: operational and administrative costs; market support, including grants in relation to agriculture and food and drink; support for agriculture, F42... rural development; F43... agri-environmental and farm woodland measures; animal health and welfare; plant health; F44... agricultural support reform; [F45land based learning; funding for land reform and community ownership; the Scottish Land Commission;] providing assistance to help the seafood sector and the wider food supply chain through the Marine Fund Scotland; rural affairs; support for crofting communities, including the crofting environment; funding for National Islands Plan related initiatives and actions required to implement the Islands (Scotland) Act 2018; funding to support six islands to become carbon neutral by 2040; core marine functions involving scientific research, marine and biodiversity protection, marine fisheries enforcement, policy and management of Scotland’s seas, aquaculture and freshwater fisheries policy, administration of all marine consents required for depositing substances at sea, coastal protection and offshore renewables, representing Scotland’s interests in relation to international fisheries policy, and sponsorship of Crown Estate Scotland [F46; peatland restoration; wildlife management; analytical and scientific support to help improve rural and environmental policy including funding of environment, natural resources and agriculture research: Strategy 2022-27 (ENRA), and First Minister’s Environmental Council; Royal Botanic Garden Edinburgh; Scottish Forestry; the promotion of forestry and land management, including advising on the development and delivery of forestry policy; regulating the forestry sector and supporting it through grants; Forestry and Land Scotland; managing Scotland’s national forests and land]. | [F471,146,282,000] | 300,000,000 |
8. Through their Constitution, External Affairs and Culture portfolio, for use by the Scottish Ministers on: operational and administrative costs; support for the arts, culture and creativity in Scotland; cultural and heritage organisations; the creative industries; central government grants to non-departmental public bodies, local authorities and other bodies and organisations; architecture and design maximising the benefits of good quality design to improve the development of Scotland’s places; funding to support Royal and ceremonial activity; international and European relations; protecting Scotland’s place in Europe; development assistance; F48.... | [F49272,456,000] | 200,000,000 |
9. Through their Deputy First Minister and [F50Finance] portfolio, for use by the Scottish Ministers on: operational and administrative costs; [F51the running and capital costs of the Scottish Public Pensions Agency; financial support to local authorities, including the guaranteed combined general revenue grant and distributable non-domestic rates income; general capital grants and other local authority revenue and capital grants for specific purposes, including the Transfer of the Management of Development Funding and the Vacant and Derelict Land Fund; other services, including discretionary payments under the Bellwin scheme covering floods, storms and other emergencies; funding to support research and the development and design of local taxation and local government governance; [F52supporting the delivery of statutory functions for Ministerial oversight of the Planning system; supporting regeneration policy and targeted investment to tackle inequalities and support inclusive economic development;] expenditure on corporate and central services, funding to support the central [F53strategy, performance and delivery] functions of the organisation]; funding to support electoral administration; funding of Boundaries Scotland; [F54funding of the Accountant in Bankruptcy, running costs of the Scottish COVID-19 public inquiry as well as costs of responding to both the Scottish and UK inquiries]; funding to support implementation of extension of Freedom of Information legislation; F55... costs associated with the functions of the King's Printer for Scotland; expenditure and grant assistance in relation to public service reform and efficiency. | [F5612,946,416,000] | [F5720,000,000] |
10. For use by the Lord Advocate, through the Crown Office and Procurator Fiscal Service, on: operational and administrative costs relating to the investigation and prosecution of crime and the investigation of deaths; operational and administrative costs in relation to functions in respect of extradition and mutual legal assistance; costs relating to the United Kingdom's withdrawal from the European Union, including work on the consequences for continued law enforcement and criminal justice co-operation; fees paid to Advocate Deputes, temporary procurators fiscal and ad hoc Advocate Deputes; witness expenses; victim expenses; other costs associated with Crown prosecutions and cases brought under the Proceeds of Crime Act 2002; for use by the Lord Advocate, through the Civil Recovery Unit, on: investigations and cases brought under the Proceeds of Crime Act 2002; and for use by the Crown Agent for the office of the King's and Lord Treasurer's Remembrancer (including special payments made in relation to intestate estates which fall to the Crown as ultimate heir). | [F58209,493,000] | 3,000,000 |
11. Through the National Records of Scotland, for use by the Scottish Ministers, the Registrar General F59... for Scotland and the Keeper of the Records of Scotland on: operational [F60, administrative and capital investment] costs F61.... | [F6232,535,000] | 9,800,000 |
12. For use by the Office of the Scottish Charity Regulator on: operational and administrative costs. | 3,300,000 | Nil |
13. For use by the Scottish Housing Regulator on: operational and administrative costs. | [F635,413,000] | Nil |
14. For use by the Scottish Courts and Tribunals Service on: operational and administrative costs. | [F64197,503,000] | 47,000,000 |
15. For use by the Scottish Fiscal Commission on: operational and administrative costs. | [F652,459,000] | Nil |
16. For use by Revenue Scotland on: operational and administrative costs. | 8,207,000 | Nil |
17. For use by Food Standards Scotland on: operational and administrative costs, including research, monitoring and surveillance and public information and awareness relating to food safety, standards and improving diet; protecting the other interests of consumers in relation to food. | [F6623,220,000] | [F675,000,000] |
18. For use by the Scottish Ministers on: pensions, allowances, gratuities etc. payable in respect of the teachers' and national health service pension schemes. | [F683,760,809,000] | 3,100,000,000 |
19. For use by Registers of Scotland on: operational and administrative costs. | [F6911,126,000] | 100,000,000 |
20. For use by Environmental Standards Scotland on: operational and administrative costs. | [F703,553,000] | Nil |
[F7121. For use by Consumer Scotland on: operational and administrative costs | 2,400,000 | Nil] |
Total amount of resources | [F7258,308,024,270] | [F738,264,500,000] |
Textual Amendments
F1Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(a)
F2Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(i)
F3Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(b)(i)
F4Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(b)(ii)
F5Words in sch. 1 inserted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(2)(a)(i)
F6Words in sch. 1 inserted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(2)(a)(ii)
F7Words in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(2)(a)(iii)
F8Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(b)(iii)
F9Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(ii)
F10Words in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(i)
F11Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(ii)
F12Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(iii)
F13Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(iv)
F14Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(v)
F15Word in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(vi)
F16Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(vii)
F17Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(viii)
F18Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(ix)
F19Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(x)
F20Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(c)(xi)
F21Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(iii)
F22Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(d)(i)
F23Semicolon in sch. 1 substituted for word (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(d)(ii)
F24Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(d)(iii)
F25Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(d)(iv)
F26Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(d)(v)
F27Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(d)(vi)
F28Words in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(2)(b)
F29Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(iv)
F30Words in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(e)
F31Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(v)
F32Words in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(i)
F33Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(ii)
F34Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(iii)
F35Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(iv)
F36Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(v)
F37Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(vi)
F38Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(vii)
F39Words in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(f)(viii)
F40Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(vi)
F41Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(g)(i)
F42Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(g)(ii)
F43Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(g)(iii)
F44Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(g)(iv)
F45Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(g)(v)
F46Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(g)(vi)
F47Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(vii)
F48Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(h)
F49Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(viii)
F50Word in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(i)(i)
F51Words in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(i)(ii)
F52Words in sch. 1 inserted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(2)(c)(i)
F53Words in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(2)(c)(ii)
F54Words in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(i)(iii)
F55Words in sch. 1 omitted (23.3.2024) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(2)(c)(iii)
F56Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(ix)
F57Sum in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(4)(a)(i)
F58Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(x)
F59Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(j)(i)
F60Words in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(j)(ii)
F61Words in sch. 1 omitted (24.11.2023) by virtue of The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(2)(j)(iii)
F62Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xi)
F63Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xii)
F64Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xiii)
F65Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xiv)
F66Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xv)
F67Sum in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(4)(a)(ii)
F68Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xvi)
F69Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xvii)
F70Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(a)(xviii)
F71Words in sch. 1 inserted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(5)
F72Sum in sch. 1 substituted (23.3.2024) by The Budget (Scotland) Act 2023 Amendment Regulations 2024 (S.S.I. 2024/99), regs. 1(1), 3(3)(b)
F73Sum in sch. 1 substituted (24.11.2023) by The Budget (Scotland) Act 2023 Amendment Regulations 2023 (S.S.I. 2023/357), regs. 1(1), 3(4)(b)
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