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Amendment of section 7 (waiver of exemption) of Principal Act.
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100.—Section 7 of the Principal Act is amended in subsection (1)—
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(a) by renumbering that subsection as paragraph (a) of subsection (1), and
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(b) by inserting the following after paragraph (a):
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“(b) A waiver of exemption from tax under this subsection shall not apply or be extended to any disposal of an interest in immovable goods which is deemed to be a letting of immovable goods to which paragraph (iv) of the First Schedule applies by virtue of section 4(3A)(a)(ii).”.
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