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Bankruptcy and Diligence etc. (Scotland) Act 2007

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Bankruptcy and Diligence etc. (Scotland) Act 2007, Section 114 is up to date with all changes known to be in force on or before 21 September 2020. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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114Audit of report of saleS
This section has no associated Explanatory Notes

(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 [F1section 107(1) of the Courts Reform (Scotland) Act 2014 (asp 18)].

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