(1)Section 24 applies to the estate of a deceased debtor which—
(a)has been sequestrated within 12 months after the date of death, or
(b)was absolutely insolvent at that date and in respect of which a judicial factor has been appointed under section 11A of the Judicial Factors (Scotland) Act 1889 within 12 months after that date,
but with the modifications mentioned in subsection (2).
(2)The modifications are that—
(a)any reference to the date of sequestration is to be construed as a reference to the date of death, and
(b)any reference to the debtor is to be construed as a reference to the deceased debtor.
(3)It is not competent, on or after the date of sequestration, for any creditor to raise or insist in an adjudication against the estate of a debtor (including any estate vesting under section 86(5)) or to be confirmed as executor-creditor on the estate.
(4)Subsections (5) and (6) apply where, within 12 months after the debtor’s death—
(a)the debtor’s estate is sequestrated, or
(b)a judicial factor is appointed under section 11A of the Judicial Factors (Scotland) Act 1889 to administer the debtor’s estate and that estate is absolutely insolvent.
(5)No confirmation as executor-creditor on that estate at any time after the debtor’s death is effectual in a question with the trustee or the judicial factor.
(6)But the executor-creditor is entitled—
(a)out of the estate, or
(b)out of the proceeds of sale of the estate,
to the expenses incurred by the executor-creditor in obtaining the confirmation.