Section 86 of the Principal Act is amended -

(a) by substituting the following for subsection (5):

"(5) For the purposes of subsection (4), a dwelling house shall not be regarded as a relevant dwelling house where it is taken -

(a) by way of a gift, or

(b) under a disposition referred to in paragraph (c) of section 3(1),

unless it is taken by a dependent relative under subsection (9).",

and

(b) in subsection (9)(c) by inserting "or inheritance" after "a gift".