For the purposes of this Division, a reference to—
(a) a transfer of dutiable property or a vesting of dutiable property includes—
(i) the granting of a lease referred to in section 7(1)(b)(v);
(ii) the transfer or assignment of a lease referred to in section 7(1)(b)(va) ;
(b) a declaration of trust over dutiable property includes a declaration of trust over a lease referred to in section 7(1)(b)(v) or 7(1)(b)(va).