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(3) Ní bheidh feidhm ag an alt seo maidir le haon ioncam ó chaipiteal a gceanglaítear leis an diúscairt é a theachtadh ar iontaobhas go hiomlán don leanbh nó é a aistriú chun an linbh ag deireadh na tréimhse arb iníoctha an t-ioncam sin leis an leanbh nó arb infheidhmithe é chun sochair an linbh ar a feadh, ná maidir le haon ioncam is iníoctha le leanbh nó is infheidhmithe chun sochair linbh i gcaitheamh iomlán tréimhse saoil an duine a rinne an diúscairt.
(3) This section shall not apply as regards any income which is derived from capital which, at the end of the period during which that income is payable to or applicable for the benefit of the child, is required by the disposition to be held on trust absolutely for, or to be transferred to, the child, or any income which is payable to or applicable for the benefit of a child during the whole period of the life of the person by whom the disposition was made.