http://www.legislation.gov.uk/asp/2007/3/section/190/2010-07-01Bankruptcy and Diligence etc. (Scotland) Act 2007An Act of the Scottish Parliament to amend the law of sequestration and personal insolvency; to amend the law about floating charges; to establish a Scottish Civil Enforcement Commission and replace officers of court with judicial officers; to amend the law of diligence; and for connected purposes.texttext/xmlenStatute Law Database2024-01-30Expert Participation2010-07-01Part 8Attachment of moneyStatement of money attachment
190Audit of final statement under section 189(1)1

The sheriff must remit the statement under section 189(1) to the auditor of court who must—

a

tax the chargeable expenses;

b

certify any balance due by or to the debtor; and

c

make a report to the sheriff.

2

The auditor of court must not alter the statement without first giving all interested persons an opportunity to make representations.

3

The auditor of court must not charge a fee in respect of the report made under subsection (1)(c) above.

4

On receipt of a report made under subsection (1)(c) above the sheriff must make an order—

a

declaring the balance due by or to the debtor, as certified by the auditor of court;

b

declaring such a balance after making modifications to the balance so certified; or

c

where the sheriff is satisfied that there has been a material irregularity in the execution of the money attachment (other than the timing of the statement under section 189(1) of this Act), declaring the attachment void.

5

An order under subsection (4)(c) above may make such consequential provision as the sheriff thinks fit.

6

An order under subsection (4)(c) above does not affect the title of a person to any money acquired by that person in good faith.

7

The sheriff may not make an order under subsection (4)(b) or (c) above without first—

a

giving—

i

the debtor;

ii

the creditor; and

iii

any third party who claims ownership (whether alone or in common with the debtor or any other person) of any money attached,

an opportunity to make representations; or

b

holding a hearing.

8

The sheriff clerk must intimate the sheriff's order under subsection (4) above to the persons mentioned in subsection (7)(a) above.

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<strong>Part 8</strong>
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<heading>Attachment of money</heading>
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<heading>
<em>Statement of money attachment</em>
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<num>190</num>
<heading>Audit of final statement under section 189(1)</heading>
<subsection eId="section-190-1">
<num>1</num>
<intro>
<p>The sheriff must remit the statement under section 189(1) to the auditor of court who must—</p>
</intro>
<paragraph eId="section-190-1-a">
<num>a</num>
<content>
<p>tax the chargeable expenses;</p>
</content>
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<num>b</num>
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<p>certify any balance due by or to the debtor; and</p>
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<p>make a report to the sheriff.</p>
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<content>
<p>The auditor of court must not alter the statement without first giving all interested persons an opportunity to make representations.</p>
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<num>3</num>
<content>
<p>The auditor of court must not charge a fee in respect of the report made under subsection (1)(c) above.</p>
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<p>On receipt of a report made under subsection (1)(c) above the sheriff must make an order—</p>
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<num>a</num>
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<p>declaring the balance due by or to the debtor, as certified by the auditor of court;</p>
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<content>
<p>declaring such a balance after making modifications to the balance so certified; or</p>
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<p>where the sheriff is satisfied that there has been a material irregularity in the execution of the money attachment (other than the timing of the statement under section 189(1) of this Act), declaring the attachment void.</p>
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<num>5</num>
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<p>An order under subsection (4)(c) above may make such consequential provision as the sheriff thinks fit.</p>
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<num>6</num>
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<p>An order under subsection (4)(c) above does not affect the title of a person to any money acquired by that person in good faith.</p>
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<p>The sheriff may not make an order under subsection (4)(b) or (c) above without first—</p>
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<num>a</num>
<intro>
<p>giving—</p>
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<num>i</num>
<content>
<p>the debtor;</p>
</content>
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<num>ii</num>
<content>
<p>the creditor; and</p>
</content>
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<subparagraph eId="section-190-7-a-iii">
<num>iii</num>
<content>
<p>any third party who claims ownership (whether alone or in common with the debtor or any other person) of any money attached,</p>
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<wrapUp>
<p>an opportunity to make representations; or</p>
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<p>holding a hearing.</p>
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<p>The sheriff clerk must intimate the sheriff's order under subsection (4) above to the persons mentioned in subsection (7)(a) above.</p>
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