[131D Proceeds of realisation]

[131D  Proceeds of realisation]

[(1)     This section applies to sums which—

(a)     are in the hands of an appropriate officer, and

(b)     are the proceeds of the realisation of property under section 131A.

(2)     The sums must be applied as follows—

(a)     first, they must be applied in payment of such expenses incurred by a person

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