Section 12 Transmission and custody of inventories in Scotland.

F1To the extent that the Registrar, Capital Taxes Office at Edinburgh may require, inventories of the personal or movable estate and effects of deceased persons which shall be exhibited and recorded in Scotland, under the provisions of any Act of Parliament, shall, together with the oath or affirmation relating thereto, be transmitted by the commissary clerks or the sheriff clerks . . . F2 to the F3Registrar, Capital Taxes Office at Edinburgh . . . F4; and all enactments relating to any such inventories shall be read as if the officer to or with whom inventories are thereby directed to be transmitted or lodged were the F5Registrar, Capital Taxes Office at Edinburgh.