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The Muir Hunter Museum of Bankruptcy at KLS's collection of bankruptcy revenue stamps has now been augmented with a winding up revenue stamp. The new stamp is a Queen Elizabeth II - 2/6d winding up stamp. The item is of particular interest as it is still attached to a portion of the document upon which it was originally affixed. Unfortunately it is only a fragment of the document. These stamps were used to denote payment of fees incurred in the winding up of an insolvent company. The Companies (Winding Up) Act 1890, sections 53 and 54 governed the fees stamps (see an example of a notice of the appointment of a liquidator here).
"This is the ultimate statement of where the law on IVAs is to be found in our great common law...