SCHEDULE 2THE RULES OF THE COURT OF SESSION 1994

General and administration

CHAPTER 8TAXES ON MONEY UNDER CONTROL OF THE COURT

Certificates by officer of Inland Revenue8.1

1

Subject to paragraph (2), no–

a

decree or other interlocutor for payment to a person of any money consigned in the name of the Accountant of Court under the Court of Session Consignations (Scotland) Act 189511,

b

decree or other interlocutor for payment of consigned money, or for transfer or conveyance to a person of any heritable or moveable property, in a cause which seeks the distribution of the estate of a deceased person, or

c

decree of exoneration and discharge of a judicial factor appointed by the court to administer and distribute an estate, unless appropriate steps have been taken for the continued administration of a lapsed trust, intestate estate, partnership estate or other estate, heritable or moveable,

shall be pronounced until there has been lodged with the clerk of court a certificate by an authorised officer of the Inland Revenue stating that all taxes or duties payable to the Commissioners of Inland Revenue have been paid or satisfied.

2

In relation to paragraph (1)(b), in an action of multiplepoinding it shall not be necessary for the issue of such a certificate that all of the taxes or duties payable on the estate of a deceased claimant have been paid or satisfied.