2. In article 7(2) for paragraph (b) substitute—
“(b)remit the whole or part of any fee where, and to the extent that, it appears to him equitable to do so having regard to—
(i)the nature and character of the estate, trust or other matter;
(ii)the work conducted in respect of which the fee is charged; and
(iii)the impact of the fee upon a beneficiary or beneficiaries.”.