Expenses 31 The Court may determine the amount of the expenses in any proceedings before it and the proportion to be borne by the different parties. 30 Enforcement 32 An order or determination of the Court may be enforced as it if were a decree of the sheriff having jurisdiction in the area in which the order or determination is to be enforced. Accounts 35 33 The Court is to submit such estimates and keep such accounts of its receipts and expenditure, and its accounts are to be audited in accordance with such regulations, as the Treasury may direct. 68 Crofting and Scottish Land Court Bill Schedule 2—Minor and consequential amendments Part 1—Crofting reform P ART 4 I NTERPRETATION Interpretation 34 In this schedule— 5 “Chair” means the Chair of the Court appointed under paragraph 2(2), “Court” means the Scottish Land Court, “the SCTS” means the Scottish Courts and Tribunal Service, “solicitor” means a person enrolled as a solicitor in the roll of solicitors kept under section 7 of the Solicitors (Scotland) Act 1980, 10 “Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established 1 by section 1 of the Tribunals (Scotland) Act 2014.