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    <description>Procedure for declaring and paying a dividend in liquidation under FORM WIN 90: specify dividend type and rate, payable amount and payment dates; beneficiaries must produce the entire notice and any negotiable securities to claim payment; payment to another person requires lodging an authority (see FORM WIN 91); standard Receipt and Authority for Delivery forms govern signatures and bearer or postal cheque delivery; unclaimed dividends not claimed within six months must be paid into the Company Liquidation Dividend and Undistributed Assets Account under section 352(2) of the Companies Act, 2013.</description>
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      <description>Procedure for declaring and paying a dividend in liquidation under FORM WIN 90: specify dividend type and rate, payable amount and payment dates; beneficiaries must produce the entire notice and any negotiable securities to claim payment; payment to another person requires lodging an authority (see FORM WIN 91); standard Receipt and Authority for Delivery forms govern signatures and bearer or postal cheque delivery; unclaimed dividends not claimed within six months must be paid into the Company Liquidation Dividend and Undistributed Assets Account under section 352(2) of the Companies Act, 2013.</description>
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