No duty is chargeable under this Chapter in respect of a transfer of dutiable property referred to in section 10(1)(a) —
(a) by joint tenants to themselves as tenants in common in equal shares; or
(b) by tenants in common in equal shares to themselves as joint tenants.
S. 55 repealed by No. 36/2005 s. 11, new s. 55 inserted by No. 85/2005 s. 4.