81. Amendment of section 82 of Principal Act (exemption of certain receipts)
(1) Section 82 of the Principal Act is amended -
(a) in subsection (2) by substituting the following for paragraph (a):
"(a) by -
(i) a minor child of the disponer or of the civil partner of the disponer, or
(ii) a child of the disponer, or of the civil partner of the disponer, who is more than 18 years of age but not more than 25 years of age and is receiving full-time education or instruction at any university, college, school or other educational establishment, or who, regardless of age, is permanently incapacitated by reason of physical or mental infirmity from maintaining himself or herself, or
(iii) a person in relation to whom the disponer stands in loco parentis,
for support, maintenance or education, or",
(b) by substituting the following for subsection (4):
"(4) The receipt by -
(a) a minor child of the disponer or of the civil partner of the disponer, or