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Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.
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86.— Section 4 of the Principal Act is amended by inserting the following after subsection (10):
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“(11) Subject to section 4C the other provisions of this section, apart from subsections (9) and (10), shall not apply as regards—
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(a) a disposal of an interest in immovable goods, or
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(b) a surrender of possession of immovable goods,
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which occurs after 1 July 2008. Subsection (9) shall apply only as respects a reversionary interest created prior to 1 July 2008. Subsection (10) shall apply only as respects an interest which is disposed of prior to 1 July 2008.”.
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