#1144549
—(1) Ní dhéanfar maoin a ghlacfar faoi bhronntanas, cibé acu trí shocraíocht nó ar shlí eile, a thabharfaidh aon duine a gheobhaidh bás tar éis dáta an Achta seo a rith a áireamh ar an maoin a mheasfar a aistreoidh ar a bhás faoi fhorálacha mhír (c) nó mhír (e) d'fho-alt (1) d'alt 2 den Finance Act, 1894, de bhíthin amháin go raibh leas sa mhaoin go ceann saoil nó go ceann aon tréimhse eile ab infhoirceannta faoi threoir báis ar forcoimeád don deontóir nó nach ndearna na deontaí seilbh agus sealúchas bona fide na maoine a ghlacadh láithreach nuair a tugadh an bronntanas agus a choimeád uaidh sin amach ar chuma go raibh an deontóir nó aon sochar dó trí chonradh nó ar shlí eile eisiata ar fad.
—(1) Property taken under a gift, whether by way of settlement or otherwise, made by any person dying after the passing of this Act shall not be included in the property deemed to pass on his death under the provisions of paragraph (c)or paragraph (e)of subsection (1) of section 2 of the Finance Act, 1894, by reason only of the fact that an interest in the property for life or any other period determinable by reference to death was reserved to the donor or that bona fide possession and enjoyment of the property had not been assumed by the donee immediately on the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise.