S.L. 123.203 чл. 12Transfers to which article 32C of the Duty on Documents and Transfers Act applies. Cap. 364.

Notwithstanding the other provisions of these rules, when a transfer to which rule 4 or rule 5 or rule 8 applies is also a transfer to which article 32C of the Duty on Documents and Transfers

Act applies, the relief from duty on documents and transfers shall not be available under these rules in conjunction with the relief available under the said article 32C but shall be available only as provided in these rules or only as provided in the said article 32C depending on the election made by the transferee by means of a declaration to the notary who publishes the deed of the transfer and recorded in that deed.