It has been prepared by the Scottish Government, does not form part of the Bill and has not been endorsed by the Parliament. Background 3. Of the new provisions introduced to the Bill at Stage 2, the only ones identified as being likely to give rise to more than marginal costs are (a) new section 8V of the Gender Recognition Act 2004 (the 2004 Act) which requires the Registrar General for Scotland to publish information about the application process, and (b) the four new sections relating to duties placed on the Scottish Ministers to review and report on various aspects of the operation and/or impact of the Bill.