(1) Section 1 of the Principal Act is amended in subsection (1) -

(a) by inserting the following after the interpretation given to "bill of exchange":

"'child', in relation to a claim for relief from duty made under this Act, includes a person, being a transferee or lessee, who, prior to the date of execution of the instrument in respect of which relief from duty is claimed, has resided with, was under the care of, and was maintained at the expense of the transferor or lessor throughout -

(a) a period of 5 years, or

(b) periods which together comprised at least 5 years,

before such person attains the age of 18 years, but only if such claim is not based on the uncorroborated testimony of only one witness;",

and

(b) by inserting the following after the interpretation given to "instrument":

"'lineal descendant', in relation to a conveyance or transfer (whether on sale or as a voluntary disposition inter vivos), includes a person who, as transferee, is a child of the transferor;".

(2) This section applies as respects instruments executed on or after the date of the passing of this Act.