I move:—
(1) That in this Resolution "exemption to which this Resolution applies" means—
(a) an exemption from taxation by virtue of a condition for such exemption under Section 47 of the Finance (No. 2) Act, 1915, or that section as amended, adapted or amended and adapted,
(b) An exemption from taxation under Section 63 of the Finance Act, 1916, or that section as amended, adapted or amended and adapted,
(c) an exemption from taxation by virtue of a condition for such exemption under sub-section (1) of Section 21 of the Finance Act, 1923 (No. 21 of 1923), or that sub-section as adapted, or
(d) an exemption from taxation under sub-section (1) of Section 37 of the Finance Act, 1929 (No. 32 of 1929), or that sub-section as adapted.
(2) That an exemption to which this Resolution applies, so far as relates to duties leviable on or with reference to a death (whether a death which occurs at any time after the passing of this Resolution or a death which occurred at any time after the passing of the Act referred to in paragraph (1) of this Resolution in relation to the exemption and before the passing of this Resolution), shall be or be taken to have been such as to operate by reference to persons in whose beneficial ownership the relevant securities are or were immediately before, not after, the death.