Exemption from stamp duty
377. Stamp duty shall not be charged on—
(a)any document, being a deed, conveyance, assignment, surrender, admission or other assurance relating solely to property which—
(i)in the case of a winding up by the High Court or of a creditors' voluntary winding up, forms part of the company’s assets; or
(ii)is comprised in a bankrupt’s estate;
and which, after the execution of that document, is or remains at law or in equity part of that company’s assets or the property of the bankrupt or of the trustee in bankruptcy, as the case may require,
(b)any order, certificate or other instrument relating solely to—
(i)the assets of any company which is being wound up as mentioned in head (a)(i) or any proceedings under such a winding up, or
(ii)the property of a bankrupt or any bankruptcy proceedings.