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10.—(1) Subject to sub-paragraph (2) below and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002(1) (expenses of attachment), the sheriff officer’s fees, together with the outlays necessarily incurred by that officer, in connection with the execution of a summary warrant shall be chargeable against the person liable for BID levy.
(2) No fee shall be chargeable by the sheriff officer against the person liable for BID levy for collecting, and accounting to the local authority or billing body for, sums paid to the officer by the person liable for BID levy in respect of the amount owing.
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