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(2) Subsections (2), (4) and (5) of section 5 shall apply, with any necessary modifications, in relation to an inheritance as they apply in relation to a gift.

(3) For the purposes of section 11(1)(b) and 11(2)(c), the sum referred to in section 5(2)(b) is deemed not to be situate in the State at the date of the inheritance.

(3) For the purposes of section 11(1)(b) and 11(2)(c), the sum referred to in section 5(2)(b) is deemed not to be situate in the State at the date of the inheritance.

(3) For the purposes of section 11(1)(b) and 11(2)(c), the sum referred to in section 5(2)(b) is deemed not to be situate in the State at the date of the inheritance.

(4) (a) In paragraph (b), the expression “shares in a private company” is construed by reference to the meanings that “share” and “private company” have, respectively, in section 27.