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<h1>Proof of debt payable in future treated as present claim, with distributable share reduced by an interest rebate.</h1> A creditor whose debt is not payable at the date of the winding up order or resolution may prove the debt as if presently payable and receive distributable sums equally with other creditors, subject to a deduction constituting a rebate of interest computed from the date of declaration of the distributable sum to the time when the debt would have become payable according to its contractual terms.