A person shall not be liable under section 200(1)(a) above for tax attributable to the value of any heritable property in Scotland which is vested in him as executor in the circumstances and for the purposes mentioned in subsection (1) or (2) of section 18 of the Succession (Scotland) Act 1964.
The persons liable for tax chargeable under section 147(4) above are the person who claims legitim or rights under section 131 of the Civil Partnership Act 2004 and any person mentioned in section 200(1)(c) above.
Section 200(1)(a) shall not apply in relation to tax chargeable under section 147(4) above, but section 204(1) shall apply in relation to the person who claims legitim or rights under section 131 of the Civil Partnership Act 2004 as it applies in relation to the personal representatives of a deceased person.