Bankruptcies and administrations - exemption

Circumstances/Transactions:

A transfer to:

1. the appointed receiver or trustee in bankruptcy, or
2. the appointed liquidator.

Evidence:

1. Digital Duties Form 
2. A statutory declaration by the receiver or trustee or liquidator stating:
   1. The capacity in which the transferee is holding the property.
   2. Whether the transfer of real property to them is because of:
      • the appointment of a receiver or trustee in bankruptcy, or
      • the appointment of a liquidator.
3. Any documentary evidence in support of the above.