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(b) the inheritance referred to in paragraph (a) is the inheritance of property in which the interest so sold or mortgaged subsists and which arises in respect of the interest of the remainderman referred to in section 32 so coming into possession;

(b) in the case referred to in section 32(2), the transferee referred to in that subsection, to the extent referred to in that subsection.

(b) the donee or, in a case to which section 32(2) applies, the transferee (within the meaning of, and to the extent provided for by, that section) is required by notice in writing by the Commissioners to deliver a return,

(b) where the donee or, in a case to which section 32(2) applies, the transferee (within the meaning of, and to the extent provided for by, that section) is required by notice in writing by the Commissioners to deliver a return, the date of the notice.

(4) This section shall not apply in any case where and to the extent to which a taxable gift or a taxable inheritance consists of personal property in which the donee, or the successor, or the transferee referred to in section 32(2), as the case may be, takes an absolute interest.

(7) In this section, any reference to a donee or successor includes a reference to the transferee referred to in section 32(2).

(4) In this Chapter any reference to a donee or successor is construed as including a reference to the transferee referred to in section 32(2).