(1) The court may, at any time after making a winding-up order, make an order directing any contributory on the list of contributories to pay, in the manner directed by the order, any money due from him or her or from the estate of the person whom he or she represents to the company, exclusive of any money payable by him or her or the estate by virtue of any call under this Act.
(2) In the case of any company, when all the creditors are paid in full, any money due on account whatever to a contributory from the company may be allowed to him or her by way of set-off against any subsequent call.