The Land Reform (Scotland) Act 2016 (Register of Persons Holding a Controlled Interest in Land) Regulations 2021

Exceptions

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10.  This Part does not apply to a person where that person’s relationship to the body is only that of—

(a)a paid professional advisor to the body (such as a solicitor or an accountant),

(b)a creditor of the body (such as the holder of a standard security),

(c)a member of the judiciary presiding over proceedings to remove a member of the body from any trust established to hold property on the body’s behalf.