Separate firms
78.—(1)  If any 2 or more of the members of a partnership constitute a separate and independent firm, the creditors of such firm are treated as a separate set of creditors and subject to the same rules as the separate creditors of any individual member of the partnership.
(2)  Where any surplus remains after the administration of the assets of the separate firm, the surplus must be carried over to the separate estates of the partners in that firm according to their respective rights in that firm.