Financial Memorandum 2.22 The content of the Financial Memorandum varies according to whether the Bill is one to which Rule 9C.1.2 applies. 2.23 If the Rule does not apply, the requirements for the Financial Memorandum are the same as for other Public Bills (Rule 9C.3.2(f)). 2.24 Such a Memorandum must set out best estimates of the expected costs, savings a...