Article 75 Sole or final dividend
Where it is intended that the distribution is to be a sole or final dividend, the SMCL administrator must, after the last date for proving set out in the notice under Rule 73—
pay any sums payable in accordance with the provisions of paragraph 99 of Schedule B1 to the 1986 Act;
pay any sums (including any debts or liabilities and the SMCL administrator’s own remuneration and expenses) which would, if the SMCL administrator were to cease to be the SMCL administrator of the SMCL, be payable out of the property of which the SMCL administrator had custody or control in accordance with the provisions of paragraph 99 of Schedule B1 to the 1986 Act; and
declare and distribute that dividend without regard to the claim of any person in respect of a debt not already proved.
The reference in paragraph (1)(c) to debts that have not been proved does not include small debts treated as proved by the SMCL administrator.
The court may, on the application of any person, postpone the date specified in the notice as the last date for proving.