(1) In relation to an inheritance taken under a disposition, where the date of the disposition is before 1 December 1999, "taxable inheritance" in this Act means -
(a) in the case where the disponer is domiciled in the State at the date of the disposition under which the successor takes the inheritance, the whole of the inheritance, and
(b) in any case, other than the case referred to in paragraph (a), where, at the date of the inheritance -
(i) the whole of the property -
(I) which was to be appropriated to the inheritance, or
(II) out of which property was to be appropriated to the inheritance,
was situate in the State, the whole of the inheritance;
(ii) a part or proportion of the property -
(I) which was to be appropriated to the inheritance, or
(II) out of which property was to be appropriated to the inheritance,
was situate in the State, that part or proportion of the inheritance.
(2) In relation to an inheritance taken under a disposition, where the date of the disposition is on
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