Supreme Court Rules 1987

(1) Where a party entitled to be paid costs is also liable to pay costs, the Taxing Master may:

(a) tax the costs which the party is liable to pay and set off the amount allowed against the amount the party is entitled to be paid and, by order, state the amount of the balance and the parties by whom and to whom the balance is payable; or

(b) decline to make an order as to the costs which the party is entitled to be paid until the party has paid or tendered the amount he is liable to pay.

(2) Costs may be set off under paragraph (1)(a) notwithstanding that a solicitor for a party has a lien for costs in the proceeding.