At its meeting on 7 October 2020, the Committee took evidence from the Cabinet Secretary for Finance on—

• The Budget (Scotland) Act 2020 Amendment (No. 2) Regulations 2020

The Regulations were laid on 24 September 2020 and amend the Budget Scotland Act 2020, which authorised the Scottish Government’s spending plans for the current financial year. The Autumn Budget Revision (ABR) provides supporting information on the revised spending plans for which the Scottish Government is seeking Parliamentary approval.

At that same session, the Committee also took evidence on its pre-budget scrutiny 2021/22.

Briefings on the Regulations and SBR were prepared by the Financial Scrutiny Unit in SPICe and the Scottish Government.

The Delegated Powers and Law Reform Committee considered the Regulations at its meeting on 6 October 2020 and determined that it did not need to draw the attention of the Parliament to the instrument.

Following evidence, the Cabinet Secretary moved motion S5M-22834-That the Finance and Constitution Committee recommends that the Budget (Scotland) Act 2020 Amendment (No.2) Regulations 2020 [draft] be approved.