- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (07/06/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 07/06/2013.
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(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 of in equity, is or remains part of those assets, and
(b)every writ, order, certificate, or other instrument or writing relating solely to the property of any company which is being wound up as mentioned in subsection (1), or to any proceeding under such a winding up.
“Assurance” here includes deed, conveyance, assignment and surrender.
(3)If the company is registered in Scotland, the following documents are exempt from stamp duty—
(a)every conveyance relating solely to property which forms part of the company’s assets and which, after the execution of the conveyance, is or remains the company’s property for the benefit of its creditors,
(b)any articles of roup of sale, submission and every other instrument and writing whatsoever relating solely to the company’s property, and
(c)every deed or writing forming part of the proceedings in the winding up.
“Conveyance” here includes assignation, instrument, discharge, writing and deed.
Modifications etc. (not altering text)
C1S. 190 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 103, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 2
C2S. 190 applied (with modifications) (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), Pt. 3 reg. 1, Sch. 2 paras. 3, 5 Table (with reg. 24)
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