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<h1>Beneficiary Must Bear Costs for Tribunal Orders Under Rule 39 or 40; Company Assets Cannot Be Used for Payment.</h1> In cases where an order from the Tribunal is obtained under rule 39 or 40 of the Companies (Winding Up) Rules, 2020, the costs associated with obtaining the order must be borne by the individual who benefits from the order. These costs cannot be paid from the company's assets.