14.32.—(1) Unless the office-holder has already dealt with them, the office-holder must within 14 days of the last date for proving set out in the notice under rule 14.29—
(a)admit or reject (in whole or in part) proofs delivered to the office-holder; or
(b)make such provision in relation to them as the office-holder thinks fit.
(2) The office-holder is not obliged to deal with a proof delivered after the last date for proving, but the office-holder may do so if the office-holder thinks fit.
(3) In the declaration of a dividend a payment must not be made more than once in respect of the same debt.
(4) Subject to rule 14.43 (assignment of right to dividend), payment must only be made to the creditor in a case where both the creditor and a member State liquidator have proved in relation to the same debt.