The same is true of a payment which is on analysis the equivalent of a dividend, such as the unusual cases ( mentioned by Dr Micheler ) of " In re Walters'Deed of Guarantee " [ 1933 ] Ch 321 ( claim by guarantor of preference dividends ) and " Barclays Bank plc v British & Commonwealth Holdings plc " [ 1996 ] 1 BCLC 1 ( claim for damages for contractual breach of scheme for redemption of shares ).
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