Section 190(2)

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

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Source: legislation.gov.uk · retrieved 2026-09-04