. —————————— Presiding Officer’s Statement on Legislative Competence On 28 January 2021, the Presiding Officer (Rt Hon Ken Macintosh MSP) made the following statement: “In my view, the provisions of the Budget (Scotland) (No.5) Bill would be within the legislative competence of the Scottish Parliament.” —————————— Scottish Government Statement on Legislative Competence On 28 January 2021, the Cabinet Secretary for Finance (Kate Forbes MSP) made the following statement: “In my view, the provisions of the Budget (Scotland) (No.5) Bill would be within the legislative competence of the Scottish Parliament.”