In rule 26
(a) in paragraph (4) after “repayment of a loan by, the donor)” insert “in excess of £10,000.00”;
(b) after paragraph (4) insert—
(4A) In a special case, the value of any 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, shall be set out in the application for the direction.
(4B) Where it appears to the court that any fee under item 4 of Schedule 2 has been incorrectly assessed upon the making of the application, the court may direct that the fee is to be adjusted as it appears to it to be convenient.
(c) for paragraph (5) substitute—
(5)
(a) The fee payable in accordance with Item 4 of Schedule 2, or in a special case the standard fee, shall be taken upon the making of the application for the direction approving the transaction; and
(b) subject to paragraph (5A), in a special case, the additional fee shall be taken upon the court fixing a date for a hearing under rule 10.
(5A) In a special case, where a hearing is cancelled, the additional fee referred to in paragraph (5)(b) shall be refunded if it has been paid or, if it has not been paid, it shall cease to be payable (but the court may take a fee in accordance with paragraph (5)(b) if it subsequently fixes another date for the hearing).