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Those dealing with voluntary arrangements are well used to having to determine for voting purposes to what extent a creditor's claim might be liquidated or unliquidated, ascertained or unascertained . A number of recent cases have had to consider the extent to which, if any, a debt is liquidated for the purposes of founding a bankruptcy petition.
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"This is the ultimate statement of where the law on IVAs is to be found in our great common law...