(1) The Principal Act is amended -

(a) in section 28 -

(i) in subsection (2), by the substitution of "section 89 or 89A, as the case may be" for "section 89", and

(ii) in subsection (7)(b), by the substitution of "section 89(2)(ii) or (iii) or section 89A(2)(ii) or (iii), as the case may be," for "section 89(2)(ii) or (iii)",

(b) in section 46 -

(i) in subsection (4), by the substitution of the following paragraph for paragraph (aa):

"(aa) the gift comprises or includes -

(i) agricultural property, within the meaning of section 89(1), in the case of a gift or inheritance taken prior to the date on which section 89A comes into operation,

(ii) agricultural property, within the meaning of subsection (1) of section 89A, in the case of a gift or inheritance taken on or after the date on which that section comes into operation, or

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

and