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Amendments 12 to 14 provide that, where person B does not wish an order to be made, the sheriff must take that into account and any of the reasons for that view of which the sheriff is aware.
Mr Kerr will understand that the revaluation is independent of the Government and is delivered by assessors who are accountable to the courts and local authorities.
First, there is a legal aspect: you have to sign off the accounts. The institution that is being audited has limited discretion over how accounts are presented, how things are counted up and documented, and so on and so forth.