(1) Section 36 of the Principal Act is amended -
(a) in paragraph (a) of subsection (4) by substituting "5 December 1991" for "2 December 1988", and
(b) in paragraphs (b) and (c) of subsection (14) by substituting "5 December 1991" for "the 2nd day of December, 1988".
(2) This section has effect in relation to gifts or inheritances taken on or after 5 December 2001.