The Budget Act and subsequent revisions roughly mirror the UK Parliament’s process (since Scotland’s drawdown from the UK consolidated fund must also be approved by the UK Parliament) through Main and Supplementary Estimates. 2 This document relates to the Budget (Scotland) (No. 2) Bill (SP Bill 25) as introduced in the Scottish Parliament on 25 January 2018 Budget (Scotland) (No.2) Bill Delegated Powers Memorandum Parliamentary copyright.