Where in a case falling within section 32(3) of this Act the consideration in accordance with section 20(1) of this Act was paid to the trustees of a trust, any reference in the said section 32(3), or in section 33(7) of this Act, to the person who has received the consideration shall be construed as a reference to the trustees for the time being of the trust

Where the preceding sub-paragraph applies, section 32(4) of this Act shall not apply.

Any additional consideration paid to the trustees of a trust by virtue of section 32 of this Act shall be applicable by the trustees as if it were consideration received by ,them in 'accordance with section 20 of this Act.