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Extension to companies of 46 & 47 Vict. c. 52. s. 144 as to exemption from stamp duty. 53 & 54 Vict. c. 63.
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16. Section one hundred and forty-four of the Bankruptcy Act, 1883 (which exempts from stamp duty certain documents relating to the estates of bankrupts and to bankruptcies), shall apply to the estates of companies wound up by order of the Court under the Companies Winding-up Act, 1890,[1]
and to such winding up, in like manner as if the company were a bankrupt and the winding up were a bankruptcy; and proceedings under section fifteen of the latter Act shall for this purpose be part of the proceedings in the winding up.
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