Where a trustee, being the Accountant in Bankruptcy, abandons any heritable property in the circumstances referred to in paragraph (1) above, notice of abandonment shall be in the form of Form 22.

Notice of abandonment referred to in paragraph (2) shall be by the Accountant in Bankruptcy, the Depute Accountant in Bankruptcy or any other person authorised by the Accountant in Bankruptcy to certify the copy of the determination on behalf of the Accountant in Bankruptcy.

A certified copy of a notice referred to in paragraph (2), containing an electronic signature, in a form to be agreed between the Accountant in Bankruptcy and the Keeper of Registers of Scotland, may be sent electronically by the Accountant in Bankruptcy to the Keeper of the Registers of Scotland.