§ 5. "That the exclusion of property from aggregation under section four of the Finance Act, 1894, shall cease to take effect except as regards property in which the deceased never had an interest, but that a limited abatement or return of the duty may be allowed in certain cases in the event of the aggregation with any other property of property which passes on the death of the deceased under a disposition made by a person (other than the deceased) who died before the expiration of the first day of August, one thousand eight hundred and ninety-four."