(1) Where no stop order has been made in relation to a company, rules 6.42 (general rule as to priority in a creditors’ winding up) and 7.108 (general rule as to priority in a winding up by the court) of the principal rules apply separately to the assets of the company's long-term business and to the assets of the company's other business.

(2) But where any fee, expense, cost, charge, disbursement or remuneration does not relate exclusively to the assets of the company's long-term business or to the assets of the company's other business, the liquidator shall apportion it amongst those assets in such manner as he shall determine.