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Amendment of section 86 of Principal Act (exemption relating to certain dwellings)
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71. Section 86 of the Principal Act is amended—
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(a) by substituting the following for subsection (5):
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“(5) For the purposes of subsection (4), a dwelling house shall not be regarded as a relevant dwelling house where it is taken—
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(a) by way of a gift, or
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(b) under a disposition referred to in paragraph (c) of section 3(1),
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unless it is taken by a dependent relative under subsection (9).”,
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and
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(b) in subsection (9)(c) by inserting “or inheritance” after “a gift”.
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