http://www.legislation.gov.uk/asp/2026/10/section/18Contract (Formation and Remedies) (Scotland) Act 2026enStatute Law Database2026-05-22Expert Participation2026-04-15 Part 2 18 1 On a contract being lawfully rescinded for breach of contract, this section and sections 19 to 21 apply if a party to the contract received any benefit from the performance by another party of an obligation under the contract. 2 But this section and sections 19 to 21 do not apply in respect of any benefit which fully reciprocated the performance of such an obligation by the party which received the benefit. 3 The party which received the benefit is in those sections referred to as “the recipient”. 4 The benefit must be returned to the other party provided that the other party concurrently returns any benefit it received from the performance by the recipient of an obligation under the contract. 5 In so far as the performance was a payment of money, the amount received must be repaid. 6 In so far as the benefit was not a payment of money but is transferable by the recipient, it must be transferred to the other party unless it would be unreasonable or impracticable to do so, in which case its return is to be by the payment to the other party of its value. 7 In so far as the benefit was not a payment of money and is not transferable by the recipient, its return is to be by the payment to the other party of— a its value, or b if it has been disposed of for an amount greater than its value, that greater amount. 8 The requirement to return a benefit includes a requirement to return the fruits of the benefit (whether natural or civil). S. 18 not in force at Royal Assent, see s. 29(2)