Singapore legislation

Clause 346

of Insolvency, Restructuring and Dissolution Bill

Clause 346

Mutual credit and set‑off

(1)

Where there have been any mutual credits, mutual debts or other mutual dealings between a bankrupt and any creditor, the debts and liabilities to which each party is or may become subject as a result of such mutual credits, debts or dealings are to be set off against each other and only the balance is to be a debt provable in bankruptcy.

(2)

The following are excluded from any set-off under subsection (1):

(a)

any debt or liability of the bankrupt that is not a debt provable in bankruptcy;

(b)

any debt or liability that arises by reason of an obligation incurred at a time when the creditor had notice that a bankruptcy application relating to the bankrupt was pending.