Bankruptcy and Diligence etc. (Scotland) Act 2007

114 Audit of report of sale

(1) Where a report is lodged under section 113(1) of this Act, the sheriff must remit it to the auditor of court for the auditor to report on it within such time as the sheriff may specify.

(2) The auditor must—

(a) tax the expenses of the land attachment chargeable against the debtor;

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

(c) submit a report to the sheriff.

(3) The auditor is not entitled to charge a fee in respect of the report submitted under subsection (2)(c) above.

(4) The report of sale and the auditor’s report must be retained by the sheriff clerk for such period as may be prescribed by Act of Sederunt and during that period must be available for inspection by any interested person on payment of such fee as may be prescribed in an order made under section 2 of the Courts of Law Fees (Scotland) Act 1895 (c. 14).