Bankruptcies and administrations - exemption

Circumstances/Transactions:

A transfer of dutiable property for no consideration to a former bankrupt from the estate of the former bankrupt.

Evidence:

1. Digital Duties Form.
2. A statutory declaration by the trustee in bankruptcy stating all of the following:
   1. Whether the transferee is the former bankrupt.
   2. Whether any consideration was paid for the transfer.
   3. Whether any consideration expressed was for the purpose of discharging the bankrupt or for the purchase of the property.
3. Any documentary evidence in support of the above.