(1) This section applies to sums which -
(a) are in the hands of an appropriate officer, and
(b) are the proceeds of the realisation of property under section 131ZB or 131A.
(2) The sums must be applied as follows -
(a) first, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432;
(b) second, they must be applied in making any payments directed by the sheriff;
(c) third, they must be paid to the appropriate clerk of court on account of the amount payable under the confiscation order.
(3) If the amount payable under the confiscation order has been fully paid and any sums remain in the appropriate officer's hands, the appropriate officer must distribute them -
(a) among such persons who held (or hold) interests in the property represented by the proceeds as the sheriff directs, and
(b) in such proportions as the sheriff directs.
(4) Before making a direction under subsection
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