Clause 5

by inserting, immediately after subsection (5), the following subsection:“(5A) In the case of a person dying on or after 25th February 2000, subsection (5)(a) shall not apply to any dwelling-house which at the time of his death was used by any person partly for the purposes of any trade, business, profession or vocation —

approved under the Technopreneur Home Office Scheme by the National Science and Technology Board; or

allowed under the small business guidelines of the Urban Redevelopment Authority or the Housing and Development Board.”; and

by deleting the definition of “dwelling-house” in subsection (6) and substituting the following definition:“ “dwelling-house” includes any building or tenement, or any part thereof, which is used, constructed or adapted to be used for human habitation; but does not include any dwelling-house used wholly or partly as a hostel or quarters or for such other purpose as may be prescribed.”.