(1) Where a receiving or winding up order has been made, or a resolution for voluntary winding up has been passed, any net sum shall, despite any of the provisions of the Title IX of the Commercial Code, or the Companies Act, be provable in the bankruptcy or winding up or, as the case may be, shall be payable to the relevant officeholder under the Title IX of the Commercial Code, or in the case of a winding-up order under the Companies Act.