190 Documents exempt from stamp duty
190 Documents exempt from stamp duty

(1)     In the case of a winding up by the court, or of a creditors' voluntary winding up, the following has effect as regards exemption from duties chargeable under the enactments relating to stamp duties.

(2)     If the company is registered in England and Wales, the following documents are exempt from stamp duty—

(a)     every assurance relating solely to freehold or leasehold property, or to any estate, right or interest in, any real or personal property, which forms part of the company's assets and which, after the execution of the assurance, either at law or in equity, is or remains part of those assets, and