Section 46 of the Principal Act is amended, in subsection (14) -

(a) in paragraph (b), by the substitution of "the amount so specified," for "the amount so specified, or",

(b) in paragraph (c), by the substitution of "a further taxable gift from the disponer, or" for "a further taxable gift from the disponer.", and

(c) by the insertion of the following paragraph after paragraph (c):

"(d) the gift comprises or includes -

(i) agricultural property, within the meaning of section 89(1), or

(ii) relevant business property, within the meaning of section 93(1).".