(1)The Accountant in Bankruptcy (in this Act referred to as “AiB”) is appointed by the Scottish Ministers and is an officer of the court.
(2)The Scottish Ministers may appoint a member of the staff of AiB—
(a)to be Depute Accountant in Bankruptcy, and
(b)as Depute Accountant in Bankruptcy, to exercise all the functions of AiB at any time when AiB is unable to do so.