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2.—(1) Receipts of any description specified in paragraph (2) below, so far as they are payable into the Scottish Consolidated Fund (or would be but for provision made by or under an Act of the Scottish Parliament) shall be designated receipts for the purposes of subsections (5) to (7) of section 64 of the Scotland Act 1998.
(2) The specified descriptions of receipts are–
(a)fines, forfeitures and fixed penalties;
(b)dividends on public dividend capital other than any public dividend capital of a National Health Service trust established under section 12A of the National Health Service (Scotland) Act 1978(1);
(c)interest, other than interest on any loan to a National Health Service trust mentioned in sub-paragraph (b) above;
(d)sums received from the European Social Fund in respect of training expenditure incurred by Scottish Enterprise and Highlands and Islands Enterprise(2).
Scottish Enterprise and Highlands and Islands Enterprise are established by section 1 of the Enterprise and New Towns (Scotland) Act 1990 (c. 35).
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