Section 465, The Companies Act, 2009

(1) In the case of a winding up by the court, or of acreditors’ voluntary windingup of a company– (a) every assurance relating solely to freehold or leasehold property, or to any mortgage, charge or other encumbrance on, or any estate, right or interest in, any real or personal property, which forms 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; 334 335 Enforcement of duty of liquidator to make returns, etc. Notification that company is in liquidation. Corrupt inducement affecting as liquidator. Exemption of certain documents from stamp duty on of companies. Disqualifications for appointment as (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 such a winding up, shall be exempt from duties chargeable under the Stamp Duty Act. (2) In this section the expression “assurance” includes deed, transfer, assignment and surrender.