Subsection (2) applies to sums which are in the hands of the trustee for civil recovery if they are—
sums which represent the realised proceeds of property which was vested in the trustee for civil recovery by a recovery order or which he obtained in pursuance of a recovery order,
sums vested in the trustee by a recovery order or obtained by him in pursuance of a recovery order.
The trustee is to make out of the sums—
first, any payment required to be made by him by virtue of section 272,
next, any payment of legal expenses which, after giving effect to section 266(8B), are payable under this subsection in pursuance of provision under section 266(8A) contained in the recovery order,
then, any payment of expenses incurred by a person acting as an insolvency practitioner which are payable under this subsection by virtue of section 432(10),
and any sum which remains is to be paid to the enforcement authority.
The enforcement authority (unless it is the Scottish Ministers) may apply a sum received by it under subsection (2) in making payment of the remuneration and expenses of—
the trustee, or
any interim receiver appointed in, or in anticipation of, the proceedings for the recovery order.
Subsection (3)(a) does not apply in relation to the remuneration of the trustee if the trustee is a member of the staff of the enforcement authority concerned (but it does apply in relation to such remuneration if the trustee is a person providing services under arrangements made by that enforcement authority).