Budget (Scotland) Act 2002

UK - Scotland: Acts

Budget (Scotland) Act 2002

Budget (Scotland) Act 2002 (2002 asp 7)

Part 1 Financial year 2002/03

Use of resources

1 The Scottish Administration

(1) Resources other than accruing resources may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in column 1 of schedule 1—

(a) so far as the use of resources consists of incurring liability in respect of recoverable VAT, without limit as to amount, and

(b) in any other case, up to the amounts specified in the corresponding entries in column 2.

(2) Accruing resources of the types specified in column 3 of schedule 1 may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

(3) Accruing resources in respect of recoverable VAT may, in financial year 2002/03, be used, without limit as to amount, by the Scottish Administration for any purpose for which resources are authorised to be used by virtue of subsection (1).

(4) Accruing resources of the types specified in column 1 of each Part of schedule 2 may, in financial year 2002/03, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

(5) Accruing resources authorised to be used by virtue of subsection (3) or (4) may be so used only through the part of the Scottish Administration through which they accrue.

(6) The Parts of schedule 2 set out the types of accruing resources, purposes and overall amounts by reference to the parts of the Scottish Administration through which the resources accrue and may be used.

(7) In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c.23).

2 Direct-funded bodies

(1) Resources other than accruing resources may, in financial year 2002/03, be used by the direct-funded bodies mentioned in column 1 of schedule 3 for the purposes specified in that column—

(a) so far as the use of resources consists of incurring liability in respect of recoverable VAT, without limit as to amount, and

(b) in any other case, up to the amounts specified in the corresponding entries in column 2.

(2) Accruing resources of the types specified in column 3 of schedule 3 may, in financial year 2002/03, be used by those bodies for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

(3) Accruing resources in respect of recoverable VAT may, in financial year 2002/03, be used, without limit as to amount, by any direct-funded body mentioned in column 1 of schedule 3 for any purpose for which resources are authorised to be used by that body by virtue of subsection (1).

(4) Accruing resources of the types specified in column 1 of each Part of schedule 4 may, in financial year 2002/03, be used by the direct-funded body to which that Part relates for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

(5) The Parts of that schedule set out the types of accruing resources, purposes and overall amounts by reference to the direct-funded bodies by which resources may be used in pursuance of subsection (1).

(6) In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the direct-funded body concerned under section 41(3) of the Value Added Tax Act 1994 (c.23).

The Scottish Consolidated Fund

3 Overall cash authorisations

For the purposes of section 4(2) of the Public Finance and Accountability (Scotland) Act 2000 (asp 1) (“the 2000 Act”), the overall cash authorisations for financial year 2002/03 are—

(a) in relation to the Scottish Administration, £20,738,874,000,

[F1] Word in s. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(2)(a)

(b) in relation to the Forestry Commissioners, £48,380,000,

[F2] Word in s. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(2)(b)

[F3] Word in s. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(2)(c)

(d) in relation to the Scottish Parliamentary Corporate Body, £192,010,000,

[F4] Word in s. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(2)(d)

(e) in relation to Audit Scotland, £6,197,000.

[F5] Word in s. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(2)(e)

4 Contingencies: payments out of the Fund

(1) This section applies where, in financial year 2002/03, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 (c.46) (“the 1998 Act”), for or in connection with expenditure of the Scottish Administration or a direct-funded body, a sum which does not fall within the overall cash authorisation specified in that section in relation to the Scottish Administration or, as the case may be, that body.

(2) The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.

(3) The Scottish Ministers may authorise payment only if they consider that—

(a) the payment is necessarily required in the public interest to meet urgent expenditure for a purpose falling within section 65(2) of the 1998 Act, and

(b) it is not reasonably practicable, for reasons of urgency, to amend the overall cash authorisation by an order under section 7 of this Act.

(4) But the Scottish Ministers must not authorise payment of the sum if it would result in an excess of sums paid out of the Fund over sums paid into the Fund.

(5) The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under this section must not exceed £50 million.

(6) Where the Scottish Ministers authorise a payment under this section they must, as soon as possible, lay before the Scottish Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.

Capital expenditure of, and borrowing by, certain statutory bodies

5 Capital expenditure of, and borrowing by, certain statutory bodies

(1) The amount specified for financial year 2002/03 for the purposes of section 94(5) of the Local Government (Scotland) Act 1973 (c.65) (relevant expenditure arising from capital expenses of local authorities etc.) is £649,711,000 .

[F6] Word in s. 5 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(3)

(2) In schedule 5, the amounts set out in column 2 are the amounts specified for financial year 2002/03 for the purposes of the enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the bodies mentioned in that column).

Part 2 Financial year 2003/04

[F7] Pt. 2 repealed (19.3.2003) by Budget (Scotland) Act 2003 (asp 6), s. 9

6 Emergency arrangements: overall cash authorisations

[F7] Pt. 2 repealed (19.3.2003) by Budget (Scotland) Act 2003 (asp 6), s. 9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 3 Miscellaneous and supplementary

Budget revisions

7 Amendment of this Act

(1) The Scottish Ministers may by order made by statutory instrument amend—

(a) the amounts specified in sections 3 and 5(1),

(b) schedules 1 to 5.

(2) No order may be made under subsection (1) unless a draft of it has been laid before, and approved by resolution of, the Scottish Parliament.

Supplementary

8 Repeal

Part 2(financial year 2002/03) of the Budget (Scotland) Act 2001 (asp 4) is repealed.

9 Interpretation

(1) In this Act—

“the 1998 Act” means the Scotland Act 1998 (c.46),

“the 2000 Act” means the Public Finance and Accountability (Scotland) Act 2000 (asp 1).

(2) References in this Act to accruing resources in relation to the Scottish Administration or any direct-funded body are to such resources accruing to the Scottish Administration or, as the case may be, that body in financial year 2002/03.

(3) References in this Act to the direct-funded bodies are references to the bodies mentioned in section 3(b) to (e) of this Act; and references to a direct-funded body are references to any of those bodies.

(4) Except where otherwise expressly provided, expressions used in this Act and in the 2000 Act have the same meanings in this Act as they have in that Act.

10 Short title

This Act may be cited as the Budget (Scotland) Act 2002.

SCHEDULE 1 The Scottish Administration

Note: As of 2002–03 an amount of “£271.304m which is presently lent from the SCF is now voted.

[F8] Words in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(a)

[F9] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(a)

[F10] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(b)

[F11] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(c)

[F12] Words in Sch. 1 deleted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(c)

[F13] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(d)

[F14] Words inserted in relation to the second pupose in Sch. 1 column 1 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(3)(a)(i)

[F15] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(e)(i)

[F14] Words inserted in relation to the second pupose in Sch. 1 column 1 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(3)(a)(i)

[F16] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(e)(ii)

[F17] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(f)

[F18] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(g)

[F19] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(h)

[F20] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(h)

[F21] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(i)

[F22] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(j)

[F23] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(k)

[F24] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(l)

[F25] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(m)

[F26] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(n)

[F27] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(o)

[F28] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(p)

[F29] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(q)

[F30] Comma in Sch. 1 deleted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(r)

[F31] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(s)

[F32] Words substituted in relation to the sixth type of accruing resources in Sch. 1 column 4 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(3)(c)(i)

[F33] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(t)

[F34] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(u)

[F35] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(v)

[F36] Words inserted in relation to the eighth type of accruing resources in Sch. 1 column 4 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(3)(c)(iii)

[F37] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(w)

[F38] Words deleted in relation to the ninth type of accruing resources in Sch. 1 column 4 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(3)(c)(iv)

[F39] Words inserted in relation to the tenth purpose in Sch. 1 column 1 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(3)(a)(ii)

[F40] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(x)

[F41] Word in Sch. 1 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(y)

[F42] Words in Sch. 1 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(4)(z)

SCHEDULE 2 Accruing resources of the Scottish Administration which may be used without individual limit

Part 1 Scottish Executive Environment and Rural Affairs Department

Overall amount: £431,022,000This amount has been increased to reflect receipts from the EC and from the Department of Environment, Food and Rural Affairs, Rural Payments Agency.

[F43] Words in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(a)

[F44] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(b)

[F45] Words in Sch. 2 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(d)

Part 2 Scottish Executive Development Department

Overall amount: £250,000,000

[F46] Words in Sch. 2 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(c)

[F47] Words substituted in relation to the sixth type in Sch. 2 Pt. 2, in column 2 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(4)(a)

[F48] Seventh type in Sch. 2 Pt. 2 inserted (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(4)(b)

[F49] Item 8 in Sch. 2 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(e)

[F50] Words in Sch. 2 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(f)

[F51] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(g)

Part 3 Scottish Executive Education Department

Overall amount: £20,985,000

[F52] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(h)

Part 4 Scottish Executive Enterprise and Lifelong Learning Department

Overall amount: £93,498,000

[F53] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(i)

Part 5 Scottish Executive Health Department

Overall amount: £1,250,000,000

[F54] Words in Sch. 2 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(j)

[F55] Words in Sch. 2 inserted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(k)

[F56] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(l)

Part 6 Scottish Executive Justice Department

Overall amount: £28,000,000

[F57] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(m)

Part 7 Scottish Executive (Administration)

Overall amount: £15,500,000

[F58] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(n)

Part 8 Registrar General of Births, Deaths and Marriages for Scotland

Overall amount: £2,715,000

[F59] Words in Sch. 2 Pt. 8 substituted (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(4)(i)

Part 9 Keeper of the Records of Scotland

Overall amount: £ 827,000

[F60] Words in Sch. 2 Pt. 9 substituted (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(4)(j)

Part 10 Scottish Executive Finance and Central Services Department

Overall amount: £816,422,000

[F61] Word in Sch. 2 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(5)(o)

Part 11 Crown Office and Procurator Fiscal Service

Overall amount: £175,000

[F62] Words in Sch. 2 Pt. 11 substituted (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(4)(l)

SCHEDULE 3 Direct-funded bodies

Purpose	Amount of resources other than accruing resources	Type of accruing resources	Amount of accruing resources
1. For use by the Forestry Commissioners in or as regards Scotland on the promotion of forestry in Scotland, including support to the private sector for planting of new forest and woodlands, replanting after felling and maintenance grants for improvements; regulating forestry activity through the application of forest management standards and felling controls; managing the Forestry Commission’s forests in Scotland; associated administrative costs, including an appropriate share of the Commission’s headquarters and central service costs	£95,797,000	Miscellaneous income	£100
2. For use by the Food Standards Agency in or as regards Scotland on administrative and operational costs, including research, monitoring and surveillance and public information and awareness relating to food safety and standards; the Meat Hygiene Service	£5,598,000	Miscellaneous income	£100
3. For use by the Scottish Parliamentary Corporate Body on ongoing costs associated with the administration and operation of the Scottish Parliament; payments in respect of the functions of the Scottish Parliamentary Commissioner for Administration; any other payments relating to the Scottish Parliament	£205,985,000	Miscellaneous income	£100
4. For use by Audit Scotland, including assistance and support to the Auditor General for Scotland and the Accounts Commission for Scotland and other audit work for public bodies	£6,868,000	Income from sales of furniture andIT equipment	£5,000,000

[F63] Word in Sch. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(6)(a)

[F64] Words substituted in relation to the second purpose in Sch. 3 column 2 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(5)(a)(ii)

[F65] Words substituted in relation to the third purpose in Sch. 3 column 2 (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(5)(a)(iii)

[F66] Word in Sch. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(6)(b)

[F67] Words in Sch. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(6)(c)

[F68] Word in Sch. 3 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(6)(d)

SCHEDULE 4 Accruing resources of direct-funded bodies which may be used without individual limit

Part 1 Forestry Commissioners

Overall amount: £5,000,000

[F69] Words in Sch. 4 Pt. 1 substituted (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(6)(a)

Part 2 Food Standards Agency

Overall amount: £100

Part 3 Scottish Parliamentary Corporate Body

Overall amount: £200

[F70] Words in Sch. 4 Pt. 3 substituted (29.11.2002) by The Budget (Scotland) Act 2002 Amendment Order 2002 (S.S.I. 2002/542), art. 2(6)(b)

Part 4 Audit Scotland

Overall amount: £15,500,000

[F71] Word in Sch. 4 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(7)

SCHEDULE 5 borrowing by certain statutory bodies

Enactment	Amount
1. Paragraph 2A of Schedule 7B to the National Health Service (Scotland) Act 1978 (c.29) (NHS trusts)	£50,000,000
2. Section 7 of the Housing (Scotland) Act 1988 (c.43) (Scottish Homes)	Nil
3. Section 25 of the Enterprise and New Towns (Scotland) Act 1990 (c.35) (Scottish Enterprise)	£10,000,000
4. Section 26 of that Act (Highlands and Islands Enterprise)	£1,000,000
5. Section 42 of the Water Industry (Scotland) Act 2002 (Scottish Water)	£104,500,000
6. Section 48 of the Environment Act 1995 (c.25) (Scottish Environment Protection Agency)	Nil

[F72] Words in Sch. 5 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(8)(a)

[F73] Word in Sch. 5 substituted (7.3.2003) by Budget (Scotland) Act 2002 Amendment Order 2003 (S.S.I. 2003/157), arts. 1, 2(8)(b)