Revised Laws of Saint Lucia (2021)

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

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    (1)   In the case of a winding-up by the court, or of a creditors' voluntary winding-up, of a company—

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      (a)     every assurance relating solely to freehold or leasehold property, or to any mortgage, charge or other incumbrance 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; and

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      (b)     every power of attorney, proxy, 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 any such winding-up,

is exempt from duties chargeable under the enactment relating to stamp duties.

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    (2)   In subsection (1), “assurance” includes deed, conveyance, assignment, transfer and surrender.