Duty of $20 is chargeable in respect of—
(a) a transfer of dutiable property not made for valuable consideration by the legal personal representative of a deceased person to a beneficiary, being—
(i) a transfer made under and in conformity with the trusts contained in the will of the deceased person or arising on an intestacy; or
(ii) a transfer of property the subject of a trust for sale contained in the will of the deceased person;
(b) a consent by a legal personal representative of a deceased person to a transmission application by a beneficiary; and
(c) a transmission application to a devisee who is also the sole legal personal representative.