Protection of contributions in certain cases

(1) In any case where– (a) any warrant or distress is executed against the property of an employer and the property is seized or sold in pursuance of the execution; or (b) on the application of a secured creditor the property of an employer is sold, the proceeds of the sale of the property shall not be distributed to any person entitled thereto until the court ordering the sale has made provision for the payment of any amount due in respect of contributions payable by the employer during the twelve months immediately preceding the date of the order. CAP. 250. (2) For the purposes of this section, the expression “employer” includes any company in liquidation under the Companies Act.