Section 3 Taxation of accounts in criminal proceedings.F8

All accounts of expenses found due in the F2relevant court, or in any inferior Court whose judgment has been brought under the review of the relevant court, by suspension or appeal, or otherwise, unless the amount of the expenses found due shall have been determined or modified by the F3relevant court, shall be remitted to the F4relevant auditor of court to be examined and taxed in like manner, and subject to the same F5rules of court, as accounts of expenses in F6relevant civil proceedings.

In subsection (1)—

• “relevant court” means—

  1. (a)

     the High Court of Justiciary, or

  2. (b)

     the Sheriff Appeal Court, when exercising its jurisdiction in criminal proceedings,

• “relevant auditor of court” means—

  1. (a)

     where the relevant court is the High Court of Justiciary, the Auditor of the Court of Session,

  2. (b)

     where the relevant court is the Sheriff Appeal Court, the auditor of the Sheriff Appeal Court,

• “relevant civil proceedings” means—

  1. (a)

     where the relevant court is the High Court of Justiciary, proceedings in the Court of Session,

  2. (b)

     where the relevant court is the Sheriff Appeal Court, civil proceedings in that Court.