Sanction duty is also exempted in the case of:
(a) transfers between spouses/parent/children, partition amongst heirs, settlement of matrimonial property voluntarily or through Court Judgments
(b) transfer of shares in an existing land-owning entity which is required in connection with the normal conduct of the business as an ongoing concern in Seychelles (excluding residential properties and holiday homes) corporate restructuring, share allotments following increases in share capital.