Funeral expense assistanceS
70Liability of deceased's estateS
(1)The value of funeral expense assistance given in connection with an individual's funeral is to be treated as a funeral expense that the individual's estate is liable to pay the Scottish Ministers.
(2)If the assistance was given in a form other than money, its value for the purposes of this section is what giving it cost the Scottish Ministers (excluding any administration costs).
Commencement Information
I1S. 70 in force at 11.9.2019 by S.S.I. 2019/269, reg. 2(b)