Section 86 of the Principal Act is amended -

(a) in subsection (2) -

(i) in paragraph (a), by substituting "his or her death, and" for "his or her death,",

(ii) in paragraph (b), by substituting "the date of the inheritance." for "the date of the inheritance, and", and

(iii) by deleting paragraph (c),

(b) in subsection (4), by substituting "subsections (4A), (4B), (5) and (6)" for "subsections (5) and (6)", and

(c) by inserting after subsection (4) the following:

"(4A) For the purposes of subsection (4), and in relation to a disponer and a successor -

(a) a dwelling house shall not be regarded as a relevant dwelling house where the successor is beneficially entitled to, or has a beneficial interest in, any other dwelling house -

(i) at the date of the inheritance of the first-mentioned dwelling house in this paragraph (a), or