IHTM12142 - Succession: Intestacy: Intestacy (Scotland): Rules of intestacy

The rules of intestacy are found in the Succession (Scotland) Act 1964 as amended from time to time. Under these rules the personal representatives are required:

• to pay the deceased’s debts and expenses and any legacies bequeathed by the Will, and
• to distribute any of the deceased’s free executry estate not disposed of by Will in accordance with the distribution rules (IHTM12151) for an intestacy.