Where the company is a personal representative or trustee, there shall be disregarded any rights that the company has in that capacity including, in particular—
(a) any right to recover its expenses or be remunerated out of the estate or trust property, and
(b) any right to be indemnified out of that property for any liability incurred by reason of any act or omission of the company in the performance of its duties as personal representative or trustee.
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