40. Administration and winding-up: provisions as to dividends
In an administration or winding-up, in the calculation and distribution of a dividend the Office-holder must make provision for —
(a) any debts which appear to the Office-holder to be due to persons who, by reason of the distance of their place of residence, may not have had sufficient time to deliver their proofs;
(b) any debts which are the subject of claims which have not yet been determined; and
(c) disputed proofs and claims.