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Amendment made: No. 139, in page 58, line 30, leave out subsection (4) and insert—
'(4) In sections 73(6) and 76 above references to a conditionally exempt transfer of any property include references to a transfer of value in relation to which the value of any property has been left out of account under the provisions of the said sections 31 to 34 and, in relation to such property, references to a chargeable event or to the tax chargeable in accordance with section 73 above by reference to a chargeable event include references to an event on the occurrence of which tax becomes chargeable under those provisions or to the tax so chargeable.'.—[Mr. Robert Sheldon.]