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4(1)An application under paragraph 3(7) for a petition officer’s account to be taxed (“a taxation application”) is made—
(a)in the case of a petition officer for a constituency in England or Wales, to the county court,
(b)in the case of a petition officer for a constituency in Scotland, to the Auditor of the Court of Session (“the Auditor”), and
(c)in the case of a petition officer for a constituency in Northern Ireland, to the county court that has jurisdiction where the headquarters of the Chief Electoral Officer for Northern Ireland are situated.
(2)On a taxation application the court or Auditor has jurisdiction—
(a)to tax the account in such manner, and at such time and place, as the court or Auditor thinks fit, and
(b)finally to determine the amount payable to the petition officer.
(3)On a taxation application the petition officer may apply to the court or Auditor to examine any claim made by any person (“the claimant”) against the officer in respect of matters charged in the account.
(4)Where such an application is made in respect of a claim—
(a)notice of the application must be given to the claimant;
(b)the court or Auditor must give the claimant an opportunity to be heard and to tender any evidence;
(c)the court or Auditor may allow, disallow or reduce the claim, with or without costs;
(d)the determination of the court or Auditor is final for all purposes and as against all persons.
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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