{
  "url": "https://openlegislation.uk/act-of-sederunt-sheriff-court-bankruptcy-rules-2016/rule-13.2",
  "json_url": "https://openlegislation.uk/act-of-sederunt-sheriff-court-bankruptcy-rules-2016/rule-13.2.json",
  "legislation": "ssi/2016/313",
  "legislation_title": "Act of Sederunt (Sheriff Court Bankruptcy Rules) 2016",
  "legislation_url": "https://openlegislation.uk/act-of-sederunt-sheriff-court-bankruptcy-rules-2016",
  "path": "rule/13.2",
  "kind": "rule",
  "number": "13.2",
  "heading": "Procedure for taxation of expenses",
  "text": "(1) Where an account of expenses is lodged for taxation, the sheriff clerk must transmit the account and the process to the auditor of court.\n(2) The auditor must—\n(a) fix a taxation hearing no sooner than 7 days after the auditor receives the account;\n(b) intimate the date, time and place of the taxation hearing to every party.\n(3) If the auditor reserves consideration of the account at the taxation hearing, the auditor must intimate the auditor’s decision to the parties who attended the hearing.\n(4) After the account has been taxed, the auditor must transmit the account and the process, together with the auditor’s report, to the sheriff clerk.\n(5) Where no objections are lodged under rule 13.3, the sheriff may grant decree for the expenses as taxed.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Rule 13.2 in force at 30.11.2016, see rule 1.1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/313/rule/13.2",
    "retrieved_at": "2026-10-28T21:22:11.793984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}