Section 7 of the Principal Act is amended in subsection (1) -
(a) by renumbering that subsection as paragraph (a) of subsection (1), and
(b) by inserting the following after paragraph (a):
"(b) A waiver of exemption from tax under this subsection shall not apply or be extended to any disposal of an interest in immovable goods which is deemed to be a letting of immovable goods to which paragraph (iv) of the First Schedule applies by virtue of section 4(3A) (a) (ii).".