Debt Arrangement and Attachment (Scotland) Act 2002

33 Audit of report of auction

(1) The sheriff shall remit the report of auction to the auditor of court who shall—

(a) tax the chargeable expenses;

(b) certify the balance due by or to the debtor following the auction; and

(c) make a report to the sheriff.

(2) The auditor of court shall not alter the report of auction without first providing all interested persons an opportunity to make representations.

(3) The auditor of court shall not charge a fee in respect of the report made under subsection (1)(c) above.

(4) On receipt of a report made under subsection (1)(c) above the sheriff shall make an order—

(a) declaring the balance due by or to the debtor, as certified by the auditor of court;

(b) declaring such a balance after making modifications to the balance so certified; or

(c) where the sheriff is satisfied that there has been a substantial irregularity in the execution of the attachment (other than the timing of the report of auction), declaring the attachment and auction to be void.

(5) An order made under subsection (4)(c) above may make such consequential provision as the sheriff thinks fit.

(6) An order made under subsection (4)(c) above shall not affect the title of a person to any article acquired by that person at the auction, or subsequently, in good faith.

(7) The sheriff may not make an order under subsection (4)(b) or (c) above without first providing all interested persons an opportunity to be heard.

(8) The sheriff clerk shall intimate the sheriff’s order under subsection (4) above to the debtor.