Paragraph 32.3A Auditor’s statementF1
The auditor of court must—
prepare a statement of the amount of expenses as taxed;
transmit the process, the taxed account and the statement to the sheriff clerk; and
on the day on which the documents referred to in sub-paragraph (b) are transmitted, intimate that fact and the date of the statement to each party to whom the auditor intimated the diet of taxation.
The party found entitled to expenses must, within 7 days after the date of receipt of intimation under paragraph (1)(c), send a copy of the taxed account to the party found liable in expenses.
Where no objections are lodged under rule 32.4 (objections to taxed account), the sheriff may grant decree for the expenses as taxed.
Annotations
Textual amendments
- F1
Sch. 1 rules 32.3, 32.3A, 32.4, 32.5 substituted for rules 32.3, 32.4 (29.4.2019) by Act of Sederunt (Rules of the Court of Session, Sheriff Appeal Court Rules and Ordinary Cause Rules Amendment) (Taxation of Judicial Expenses) 2019 (S.S.I. 2019/74), paras. 1(2), 3(7) (with para. 2)
Notes on Schedule First
Textual amendments
- F1
Sch. 1 (with appendices 1 and 2) substituted (1.1.1994) for Sch. 1 (with appendix) by S.I. 1993/1956, para. 2, Sch.1.
Sch. 1 (except rule 29.10) excluded (1.4.1997) by S.I. 1997/291, para. 3.24, Sch. 3
Sch. 1 extended (14.2.2000) by S.I. 2000/124, reg. 30(5)
Modifications
- C1
Sch. 1 applied (30.11.2016) by Bankruptcy (Scotland) Act 2016 (asp 21), ss. 121(5), 237(2) (with ss. 232, 234(3), 235, 236); S.S.I. 2016/294, reg. 2
- C2
Sch. 1 modified (1.12.2025) by Act of Sederunt (Intimation and Service) 2025 (S.S.I. 2025/301), paras. 1(2), (4), 2 (with para. 1(5))
- C3
Sch. 1 modified (1.12.2025) by Act of Sederunt (Electronic Signature and Electronic Transmission of Documents) 2025 (S.S.I. 2025/302), paras. 1(2), 2(1), 3-5