Bankruptcy (Scotland) Act 2016

Exemptions from stamp or other duties for conveyances, deeds etc. relating to sequestrated estates

2 Any—

(a) conveyance, assignation, instrument, discharge, writing or deed relating solely to the estate of a debtor which has been or may be sequestrated, under either this or any former Act, being estate which after the execution of the document in question is and remains the property of the debtor, for the benefit of the debtor’s creditors, or of the trustee in the sequestration,

(b) discharge to the debtor,

(c) deed, assignation, instrument, or writing for reinvesting the debtor in the estate,

(d) article of roup or sale, or submission,

(e) other instrument or writing whatsoever relating solely to the estate of the debtor, and

(f) other deed or writing forming part of the proceedings ordered under such sequestration,

is exempt from all stamp duties or other Government duty.