(1) Section 6 of the Principal Act is amended by -

(a) the substitution of the following subsection for subsection (1):

"(1) In this Act 'taxable gift' means -

(a) in the case of a gift, other than a gift taken under a discretionary trust, where the disponer is resident or ordinarily resident in the State at the date of the disposition under which the donee takes the gift, the whole of the gift;

(b) in the case of a gift taken under a discretionary trust where the disponer is resident or ordinarily resident in the State at the date of the disposition under which the donee takes the gift or at the date of the gift or was (in the case of a gift taken after the death of the disponer) so resident or ordinarily resident at the date of that death, the whole of the gift;

(c) in the case where the donee is resident or ordinarily resident in the State at the date of the gift, the whole of the gift; and

(d) in any other case, so much of the property of which the gift consists as is situate in the State at the date of the gift.",

(b) the substitution of the following subsections for subsection (3):

"(3) For the purposes of subsection (1), a person who is not domiciled in the State on a particular date shall be treated as not resident and not ordinarily resident in the State on that date unless -

(a) that date occurs on or after 1 December 2004,