(1) In this
section —
“distribution” means a distribution
under a will or on an intestacy.
(2) Nominal duty is
chargeable on the following dutiable transactions —
(a) a
transfer, or agreement for the transfer, of dutiable property to the extent
that —
(i)
the transfer gives effect to a distribution in the estate
of a deceased person; and
(ii)
there is no consideration for the agreement or transfer;
(b) a
declaration of trust over dutiable property to the extent that it gives effect
to a distribution in the estate of a deceased person;
(c) a
vesting of dutiable property by, or as a consequence of, a court order
made —
(i)
under the Inheritance (Family and Dependants Provision)
Act 1972 ; or
(ii)
under the Trustees Act 1962 section 65 on an
application under the Inheritance (Family and Dependants Provision)
Act 1972 .