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of <h1>Tribunal empowers contributories to offset debts during company winding-up, with specific rules for limited and unlimited companies.</h1> The Tribunal can order any contributory listed during a company's winding-up process to pay money owed to the company, excluding amounts due from calls under the Act. For unlimited companies, a contributory may offset debts owed by the company from independent dealings, excluding dividends or profits. For limited companies, directors or managers with unlimited liability may also offset debts. Once all creditors are paid, any remaining money owed to a contributory by the company can be set off against future calls, applicable to both limited and unlimited companies.
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