IHTM12142 - 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 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.