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Amendment of section 36 (delivery of returns) of Principal Act.
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117.—(1) Section 36 of the Principal Act is amended—
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(a) in paragraph (a) of subsection (4) by substituting “5 December 1991” for “2 December 1988”, and
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(b) in paragraphs (b) and (c) of subsection (14) by substituting “5 December 1991” for “the 2nd day of December, 1988”.
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(2) This section has effect in relation to gifts or inheritances taken on or after 5 December 2001.
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