35ACustodian transfers

35A Custodian transfers (1) No duty is chargeable under this Chapter in respect of a transfer of dutiable property between— (a) a trustee of a trust and a custodian in relation to the trust; or (b) a custodian in relation to a trust and another custodian in relation to the trust; or (c) a custodian in relation to a trust and a sub-custodian in relation to the trust; or (d) a sub-custodian in relation to a trust and another sub-custodian in relation to the trust— if the transferee is to hold the property solely in the capacity of the transferee described in paragraph (a), (b), (c) or (d). ***custodian***, in relation to a trust, means a custodian of a trustee of the trust; ***sub-custodian***, in relation to a trust, means a sub-custodian of a custodian of a trustee of the trust. S. 36 amended by No. 46/2001 s. 7(2)(a)(b)(3), substituted by Nos 79/2001 s. 9, 84/2006 s. 3.