SP Bill 7 Session 6 (2021) 2 Budget (Scotland) Bill Part 1—Financial year 2022/23 2 Direct-funded bodies (1) A direct-funded body may use resources in financial year 2022/23 for the purposes specified in column 1 of schedule 2 in relation to the body. (2) Resources other than accruing resources may be used for those purposes up to the 5 amounts specified in the corresponding entries in column 2 of that schedule. (3) Accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 3 of that schedule. 3 Borrowing by statutory bodies In schedule 3, the amounts set out in column 2 are the amounts specified for financial 10 year 2022/23 for the purposes of the enactments listed in the corresponding entries in 1 column 1 (which make provision as to the net borrowing of the statutory bodies mentioned in that column).