# The Insolvency (England and Wales) Rules 2016, Rule 14.39


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 are the subject of claims which have not yet been determined; and
(b) disputed proofs and claims.

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Source: https://www.legislation.gov.uk/uksi/2016/1024/rule/14.39 (the official version)
Page: https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-14.39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.