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4.092.—(1) The liquidator shall estimate the value of any debt which, by reason of its being subject to any contingency or for any other reason, does not bear a certain value; and he may revise any estimate previously made, if he thinks fit, by reference to any change of circumstances or to information becoming available to him.
(2) The liquidator shall inform the creditor as to his estimate under paragraph (1) and any revision of it.
(3) Where the value of a debt is estimated under this Rule, or by the court under Article 143(3) or (5), the amount provable in the winding up in the case of that debt is that of the estimate for the time being.
[E.R.4.86]
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