Company winding-up

In the case of company winding-up proceedings, the following instruments are exempt from the stamp duties imposed by this Act31 (a) every instrument required for or relating solely to proceedings for winding-up a company by the court, whether before or after the winding- up order is made, and whether such an order is ultimately made or not; or (b) every instrument relating solely to the property of a company being wound up by the court, where the property after the execution of the instrument remains the estate of the company or of the Official Receiver or Liquidator.