(1)The officer shall, within 14 days of the execution of an attachment (or such longer period as the sheriff on cause shown may allow on application by the officer), make to the sheriff a report of the attachment.
(2)A report made under subsection (1) above shall—
(a)be in the form prescribed by Act of Sederunt; and
(b)be signed by the officer.
(3)Such a report shall specify—
(a)whether any person, in response to enquires made under section 13(2) above, asserted that any attached article is not owned by the debtor (or is owned in common by the debtor and a third party);
(b)whether any attached article has been redeemed under section 18(1) below.
(4)Such a report need not be made in respect of any article or vehicle which has been sold in pursuance of an order made under section 20(1)(b) or, as the case may be, 22(3) below.
(5)The sheriff may refuse to receive such a report on the ground that it has not been made and signed in accordance with subsections (1) and (2) above.
(6)If the sheriff so refuses—
(a)the attachment to which the report relates is to cease to have effect; and
(b)the sheriff clerk shall intimate the refusal to—
(i)the debtor; and
(ii)if another person is in possession of the attached articles, that person.