42Deceased estates

42 Deceased estates (1) No duty is chargeable under this Chapter in respect of a transfer of dutiable property not made for valuable consideration by the legal personal representative of a deceased person to a beneficiary, being— (a) a transfer made under and in conformity with the trusts contained in the will of the deceased person or arising on an intestacy; or (b) a transfer of property the subject of a trust for sale contained in the will of the deceased person. (2) No duty is chargeable under this Chapter in respect of the vesting of any dutiable property by virtue of section 13 of the **Administration and Probate Act 1958**. S. 42(3) inserted by No. 37/2009 s. 5. (3) No duty is chargeable under this Chapter in respect of a transfer of dutiable property not made for valuable consideration by a legal personal representative of a deceased person to a beneficiary to the extent that the transfer is made in satisfaction of the beneficiary's entitlement arising under the will of the deceased person or arising on an intestacy. S. 43 amended by Nos 27/2001 s. 3(Sch. 1 items 2.3, 2.4), 71/2004 s. 15, substituted by No. 28/2017 s. 41.