Section 647 CAMA 2020
Section 647 Companies and Allied Matters Act is about Costs of voluntary winding-up. It is under Chapter 22 (Voluntary winding-up resolutions for and commencement of voluntary winding-up) of the Act.
All costs, charges and expenses properly incurred in the winding-up, including the remuneration of the liquidator, shall be payable out of the assets of the company in priority to all other claims.