38Exemptions from duty under section 37

38 Exemptions from duty under section 37 S. 38(1) repealed by No. 71/2004 s. 14. (2) No duty is chargeable under section 37 in respect of a declaration of trust if— S. 38(2)(a) amended by No. 58/2003 s. 10. (a) the Commissioner is satisfied that the declaration of trust has been made because of the breakdown of a marriage or domestic relationship; and S. 38(2)(b) amended by No. 58/2003 s. 10. (b) the settlor is or was a party to the marriage or domestic relationship; and S. 38(2)(c) amended by No. 58/2003 s. 10. (c) no person other than a party to the marriage or domestic relationship or a child of a party to the marriage or domestic relationship is a beneficiary of the trust. (3) No duty is chargeable under section 37 in respect of a declaration of trust over property to be held on trust solely for— (a) a religious, charitable or educational purpose; or (b) a corporation or body of persons established for a religious, charitable or educational purpose. S. 38A inserted by No. 31/2008 s. 8.