(1) Where, on an application under section 139A, the Court makes an order under section 139D or 139DA vesting in the applicant an estate in property, or an order under section 139E or 139EA directing the payment of a specified amount to the applicant, the respondent entity may claim for dividend in the bankruptcy in respect of the value of that property as at the making of the order, or in respect of the specified amount, as the case may be.
(2) A claim under subsection (1) shall be postponed until all claims of the other creditors (including claims for interest on interest - bearing debts in respect of a period after the date of the bankruptcy but not including claims under subsection 120(4)) have been satisfied.