Section 407(1)

The Secretary of State shall from time to time pay into the Consolidated Fund out of the Insolvency Services Account so much of the sums standing to the credit of that Account as represents— dividends which were declared before such date as the Treasury may from time to time determine and have not been claimed, and balances ascertained before that date which are too small to be divided among the persons entitled to them.

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Source: legislation.gov.uk · retrieved 2026-09-04