Companies (Winding-up) Rules

104.
Time for dealing with proofs by liquidator
Subject to the power of the court to extend the time, the liquidator in a winding up
            by the court, other than the Official Receiver, within 28 days after receiving a proof,
            which has not previously been dealt with, shall in writing either admit or reject it
            wholly or in part, or require further evidence in support of
it:
Provided that where the liquidator has
            given notice of his intention to declare a dividend, he shall within 14 days after the
            date mentioned in the notice as the latest date up to which proofs must be lodged,
            examine, and in writing admit or reject, or require further evidence in support of,
            every proof which has not been already dealt with, and shall give notice of his
            decision, rejecting a proof wholly or in part, to the creditors affected thereby. Where
            a creditor’s proof has been admitted the notice of dividend shall be a sufficient
            notification of the admission.