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of <h1>Rule 160 permits liquidators to disclaim company property during winding-up, subject to Tribunal terms and conditions.</h1> Rule 160 of the Companies (Winding Up) Rules, 2020, allows a Tribunal to grant a liquidator permission to disclaim certain company property during the winding-up process. This decision is made after a hearing involving the liquidator and any interested parties who respond to issued notices. The Tribunal may impose terms and conditions it considers appropriate. The order granting leave to disclaim must be documented in Form WIN 84.
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