Section 190(3)

If the company is registered in Scotland, the following documents are exempt from stamp duty— “Conveyance” here includes assignation, instrument, discharge, writing and deed. 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, any articles of roup of sale, submission and every other instrument and writing whatsoever relating solely to the company’s property, and every deed or writing forming part of the proceedings in the winding up.

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