The Insolvency (Scotland) Rules 1986

Caution

4.3.  The cost of providing the caution required by the provisional liquidator under the Act shall unless the court otherwise directs be -

(a)if a winding up order is not made, reimbursed to him out of the property of the company, and the court may make an order against the company accordingly, and

(b)if a winding up order is made, reimbursed to him as an expense of the liquidation.