After rule 26(3) there shall be inserted—
(4) In a special case, the standard fee payable in accordance with item 4 of Schedule 2 shall be increased in accordance with that item where there is a readily ascertainable pecuniary consideration in the nature of capital arising to or provided by the donor (otherwise than by a loan to, or repayment of a loan by, the donor), no account being taken of the possible capitalisation of the value of rents or interests or other income payments.
(5) The fee payable in accordance with Item 4 of Schedule 2 shall be taken—
(a) in a special case, upon the making of the direction approving the transaction;
(b) otherwise, upon the making of the application for the direction
and the court shall issue a certificate stating the amount payable.
(6) In this rule “special case” means a direction made by the court—
(a) authorising the settlement of any property of the donor, or the gift of any property of the donor; or
(b) approving any arrangement in accordance with section 1 of the Variation of Trusts Act 1958 .