Amendment of section 59C (exemption relating to certain dwellings) of Principal Act.
220.—(1) Section 59C of the Principal Act is amended by the insertion of the following after subsection (1):
“(1A) In this section any reference to a donee or successor shall be construed as including a reference to the transferee referred to in section 23(1).”.
(2) This section shall have effect in relation to a gift or inheritance taken on or after 1 December 1999.
