Section 36 of the Principal Act is hereby amended -

(a) in paragraph (a) of subsection (1) by the substitution of the following subparagraph for subparagraph (iii):

"(iii) a reference, other than in subparagraph (i) or subsection (13) or (14), to a gift or a taxable gift includes a reference to an inheritance or a taxable inheritance, as the case may be; and",

(b) in subsection (4) by the substitution of the following paragraphs for paragraphs (c) and (d):

"(c) so far as it is a taxable gift taken on or after the 26th day of March, 1984, and before the 2nd day of December, 1998, the aggregate of the taxable values of all taxable gifts taken by the donee on or after the 2nd day of June, 1982, exceeds an amount which is 80 per cent of the threshold amount (as defined in the Second Schedule) which applies in the computation of the tax on that aggregate; or

(d) so far as it is a taxable gift taken on or after the 2nd day of December, 1998, the aggregate of the taxable values of all taxable gifts taken by the donee on or after the 2nd day of December, 1988, exceeds an amount which is 80 per cent of the threshold amount (as defined in the Second Schedule) which applies in the computation of the tax on that aggregate; or

(e) the donee or, in a case to which section 23(1) applies, the transferee (within the meaning of, and to the extent provided for by, that section) is required by notice in writing by the Commissioners to deliver a return,",

and