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The Executry Practitioners (Scotland) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 317 (S. 21)
- PART IV
- Regulation 15
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15.—(1) Where an executry practitioner receives or may receive commission in the form of money or otherwise–
(a)for recommending that a client obtains any service from him or another professional person (whether or not that recommendation is acted upon); or
(b)if a client acts upon such a recommendation,
he shall–
(i)when making any such recommendation to the client, inform the client in writing (whether or not in the terms of engagement letter) of this fact and of the amount of the commission which he receives or may receive; and
(ii)account to the client for the amount of the commission which he receives or may receive, whether by giving it to the client or deducting it from his fee to the client for the provision of executry services or otherwise.
(2) For the purposes of this regulation, the amount of any commission shall be inclusive of value added tax.
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