387. Exemption of certain documents from stamp duty on winding up of companies

In the case of a winding up by the court or of a creditors’ voluntary winding up of a company—

every deed relating solely to movable or immovable property or creating any mortgage, charge or other encumbrance on, or any estate, right or interest in any such property which forms part of the assets of the company and which, after the execution of the deed, is or remains part of the assets of the company;

every power of attorney, proxy paper, writ, order, certificate, affidavit, bond or other instrument of 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 exempt form stamp duty.