Cap. 364 Art. 34Rebate of duty on declarations.

The duty due in accordance with article 32 on declarations shall be rebated to such extent and in such circumstances as may be prescribed.

For the purpose of determining the applicability of the benefits of this article whenever the immovable property or real rights thereon are held on trust, reference shall be made to the beneficiaries of the trust as indicated in the declaration, and the trustee shall be ignored for such purpose.