In the case of a winding up by the court, or of a creditors' voluntary winding up, the following has effect as regards exemption from duties chargeable under the enactments relating to stamp duties.
If the company is registered in Scotland, the following documents are exempt from stamp duty—
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.
"Conveyance" here includes assignation, instrument, discharge, writing and deed.