All unclaimed dividends after a period of six months as well as the final dividend declared will remain in the Bankruptcy Estate Account within 7 years. Then, if the dividend remains unclaimed, it will be credited into the Consolidated Fund.
Meanwhile, for winding up cases, any unclaimed dividend which have remained unclaimed for more than six months from the date when the dividend became payable, the dividend will remain in the Companies Liquidation Account for 6 years. If it is still unclaimed, the dividend will be credited into the Consolidated Fund.
However, repayment can still be made if there is a claim after that period.