http://www.legislation.gov.uk/asp/2000/4/section/66/notesIncapacityAlcohol use and abuseMental disorders and illnessMental healthPublic order, justice and rightsExplanatory Notes to Adults with Incapacity (Scotland) Act 2000Scottish ExecutiveKing's Printer for Scotland2016-11-03 4 9 May 2000 295 There is no implied power for a guardian to make gifts out of the adult’s estate. Subsection (1) states that guardians with powers over an adult’s property and financial affairs cannot make gifts on the adult’s behalf unless the Public Guardian has authorised the gifts. 296 Subsection (2) provides for the Public Guardian to authorise specific gifts to be made, or give general authorisation for a particular type of gift. For example, the Public Guardian could authorise a series of birthday presents of specified value to be made to specified people. 297 Subsection (3) provides for the Public Guardian to inform the persons listed in this subsection, who have an interest in the adult and their estate, about applications by the guardian to make gifts. They will be given a period in which to object to the gift being granted. If any objections are made, the Public Guardian is required to hear these objections, before making a decision. 298 Subsection (4) allows the Public Guardian to make an exception to the requirement for intimation, where he thinks that the value of the gift is not significant. 299 Subsection (6) says that where the Public Guardian is considering refusing an application, the guardian must be told and has the right to be heard by the Public Guardian before a final decision is made. 300 Subsection (7) establishes that the Public Guardian may refer an application to make a gift to the sheriff for a decision, at his own instigation or that of the guardian or any person objecting to authorising the gift. This would allow the sheriff rather than the Public Guardian to make the decision. 301 Subsection (8) provides for decisions of the Public Guardian to be appealed to the sheriff. There is no further appeal against decisions of the sheriff.