(1) In this section -

(a) notwithstanding anything contained in sections 6 and 11 a reference, other than in subsection (13) or (14), to a gift or a taxable gift includes a reference to an inheritance or a taxable inheritance, as the case may be, and

(b) a reference to a donee includes a reference to a successor.

(2) Any person who is primarily accountable for the payment of tax by virtue of paragraph (c) of section 16, paragraph (c) of section 21, or who is accountable by virtue of section 45(1), shall -

(a) deliver to the Commissioners a full and true return of -

(i) every gift in respect of which that person is so accountable,

(ii) all the property comprised in such gift on the valuation date,