Transfer of property for the purpose only of securing a debt or a loan, or on any transfer by a creditor for the purpose only of returning property used as security for a debt or a loan.

In the case of the issuance by a company of its own shares or debentures.

By the vesting in the personal representative of a deceased person by operation of law of the property of that deceased person.

By the transfer by a personal representative of any property to a person as legatee in the course of the administration of the estate of a deceased person. For this purpose, "legatee" includes a person taking under a devise or other testamentary disposition or on an intestacy or partial intestacy whether he takes beneficially or as a trustee.

By the vesting in the liquidator by an order of a court of the property of a company under section 240 of the Companies Act (Cap. 486).

By the vesting in the official receiver or other trustee in bankruptcy of the property of a bankrupt under section 57 of the Bankruptcy Act (Cap. 53);

By the transfer by a trustee of property, which is shown to the satisfaction of the Commissioner to be subject to a trust, to a beneficiary on...