Section 680: Exemption from stamp duty

(1) In the case of a winding-up by the Court or a creditors’ voluntary winding-up —
(a) every assurance relating to any property of the company, or to anymortgage, charge or other encumbrance or any right or interest in any property, in any event forming part of the assets of the company and which, after the execution of the assurance, either at law or in equity is, or remains part of the assets of the company; and
(b) every power of attorney, proxy paper, writ, order, certificate, affidavit, bond or other instrument or writing relating solely to the property of any company which is being so wound up, or to any proceeding under any such winding-up, shall be exempted from duties chargeable under any law or enactment relating to stamp duties.
(2) In this section, “assurance” includes any deed, conveyance, instrument, discharge, assignment or surrender.