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13.12.—(1) “Debt”, in relation to the winding up of a company, means
(a)any debt or liability to which the company is subject at the date on which it goes into liquidation;
(b)any debt or liability to which the company may become subject after that date by reason of any obligation incurred before that date; and
(c)any interest provable as mentioned in Rule 4.93(1).
(2) In determining for the purposes of any provision of the Act or the Rules about winding up, whether any liability in tort is a debt provable in the winding up, the company is deemed to become subject to that liability by reason of an obligation incurred at the time when the cause of action accrued.
(3) For the purposes of references in any provision of the Act or the Rules about winding up to a debt or liability, it is immaterial whether the debt or liability is present or future, whether it is certain or contingent, or whether its amount is fixed or liquidated, or is capable of being ascertained by fixed rules or as a matter of opinion; and references in any such provision to owing a debt are to be read accordingly.
(4) In any provision of the Act or the Rules about winding up,