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The Scottish Government has outlined plans to set up a dedicated building a new Scotland fund to invest up to £20 billion during the first decade of an independent Scotland and lay the foundations for a green and fair net zero economy.
It is positive for taxpayers to be able to see their tax position, and rolling out personal accounts will improve efficiency because people who set up an account can update their address.
Thirdly, on performance reporting, the performance report that is included in the consolidated accounts complies with reporting requirements and the accounts direction.
If the unexpected changes do not occur, we will be accounting for why we have not spent the management contingency as well as accounting for what we have spent.