Section 122: Exemption of deeds, etc. from stamp duty.

Every-(a) deed, assignment, surrender or other assurance relating solely to interests in land, or to any mortgage, charge or other incumbrance on, or any estate, right or interest in, any real or personal property, which is part of the estate of any bankrupt, and which, after the execution of the deed, assignment, surrender or other assurance, either at law or in equity, or remains the estate of the bankrupt or of the trustee under the bankruptcy; and
(b) power of attorney, proxy paper, writ, order certificate, affidavit, bond or other instrument or writing relating solely to the property of any bankrupt, or to any proceeding under any bankruptcy, shall be exempt from stamp duty except in respect of fees under this Act.