5.—(1) In the case of dispute as to any fees chargeable, or costs and charges recoverable under the Schedule to these Regulations, the amount of those fees, costs and charges shall be taxed.
(2) Such a taxation shall be carried out by the district judge of the county court for the district in which the distress is or is intended to be levied, and he may give such directions as to the costs of the taxation as he thinks fit.
(3) In the application of paragraph (2) to Northern Ireland, there shall be substituted for the words “by the district judge of the county court for the district in which the distress is or is intended to be levied” the words “by the Master (Taxing Office)”.