# The Insolvency Rules (Northern Ireland) 1991, Rule 12.02: Costs


All costs incurred in the course of winding up or bankruptcy proceedings are to be regarded as expenses of the winding up or, as the case may be, of the bankruptcy.
[E.R.12.2]

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Source: https://www.legislation.gov.uk/nisr/1991/364/rule/12.02 (the official version)
Page: https://openlegislation.uk/insolvency-rules-northern-ireland-1991/rule-12.02
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.