Budget (Scotland) (No. 5) Bill [AS AMENDED AT STAGE 2] CONTENTS Section P ART 1 F INANCIAL YEAR 2026/27 Use of resources etc. 1 The Scottish Administration 2 Direct-funded bodies 3 Borrowing by statutory bodies The Scottish Consolidated Fund 4 Overall cash authorisations 5 Contingency payments P ART 2 F INANCIAL YEAR 2027/28 6 Emergency arrangements P ART 3 M ISCELLANEOUS Amendment and repeal 7 Budget revision regulations 8 Repeal of spent provisions Final provisions 9 Interpretation 10 Commencement 11 Short title Schedule 1—The Scottish Administration Schedule 2—Direct-funded bodies Schedule 3—Borrowing by statutory bodies SP Bill 80A Session 6 (2026) 1 Budget (Scotland) (No. 5) Bill Part 1—Financial year 2026/27 Amendments to the Bill since the previous version are indicated by sidelining in the right margin.