Bankruptcy (Scotland) Act 1993

Procedure after end of accounting periods

22 (1) Section 53 (procedure after end of accounting periods) shall be amended as follows.

(2) For subsection (2) there shall be substituted the following subsections—

“(2) Subject to subsection (2A) below, all accounts in respect of legal services incurred by the permanent trustee shall, before payment thereof by him, be submitted for taxation to the auditor of the court before which the sequestration is pending.

(2A) Where—

(a) any such account has been agreed between the permanent trustee and the person entitled to payment in respect of that account (in this subsection referred to as “the payee”);

(b) the permanent trustee is not an associate of the payee; and

(c) the commissioners have not determined that the account should be submitted for taxation,

the permanent trustee may pay such account without submitting it for taxation.”

(3) In subsection (3)(a)—

(a) in sub-paragraph (i) before the word “audit” there shall be inserted the word “may”; and

(b) in sub-paragraph (ii) before the word “issue” there shall be inserted the word “shall”.

(4) In subsection (5) for the words “the final” there shall be substituted the word “any”.

(5) In subsection (6) at the end there shall be added the words “; and the decision of the sheriff on such an appeal shall be final.”