Funds on which duty is payable
12. Where a fund in court is subject to payment of duty but the order relating to it does not provide for such payment, the payment schedule shall state that the fund is subject to duty; and if the payment schedule directs the carry over of any part of a fund subject to duty, the words “subject to duty” shall be written boldly at the top of the first page of the schedule relating to the account to which the fund is to be carried over.