Sch 5A para 10
(1) HIS may do anything which appears to be necessary or expedient for the purpose of, or in connection with, or which appears conducive to, the exercise of its functions. (2) In particular, HIS may— (a) enter into contracts; (b) with the consent of the Scottish Ministers— (i) borrow money; (ii) acquire and dispose of land; (iii) borrow sums in sterling by way of overdraft for the purpose of meeting a temporary excess of expenditure over sums otherwise available to meet that expenditure.