694 SHERIFF COURT, SCOTLAND Modification of fees under this order 7. Where the estate of a deceased person is exempt from estate duty by virtue of section 71 of the Finance Act 1952(a) or from capital transfer tax by virtue of paragraph | of Schedule 7 to the Finance Act 1975(b) (death on active service etc.) the fee payable in respect of an inventory of that estate under paragraph 3(a), (6) or (d) of the Table of Fees shall, where that fee would amount to more than £2.00, be restricted to £2.00. Proceedings to which fees under this order do not apply 8.
The fees regulated by this order do not apply to any application under— (a) any enactment relating to registration of births, deaths and marriages; (b) Part III of the Social Work (Scotland) Act 1968(c); or (c) the Mental Health (Scotland) Act 1960(d). New St. Andrew’s House, Edinburgh. 24th February 1984. We George Younger, One of Her Majesty’s Principal Secretaries of State. concur, T. Garel-Jones, Alistair Goodlad, Two of the Lords Commissioners of Her Majesty’s Treasury. 28th February 1984. (a) 1952 c.33; section 71 was repealed (with savings) by the Finance Act 1975 (c. 7), sections 52(2) and (3), 59 and Schedule 13, Part I. (b) 1975 c. 7. (c) 1968 c. 49. (d) 1960 c. 61.