No adjustments have been made to the Executive's budgets for these organisations as a result of the abolition of payment of tax credits to pension schemes for dividends paid on or after the July 1997 budget day.It is well worth making the point that not all of the bodies identified in the PQs participate in, or manage, "real" pension funds. The Scottish Legal Aid Board and Scottish Natural Heritage meet their pension liabilities on a "pay-as-you-go" basis, and are therefore unaffected by the abolition of tax credits payable to pension funds.