4. As from such date as may be specified for the purposes of this paragraph by an order made by the Secretary of State—N.I.
(a)Article 14 of this Order shall have effect as if in paragraph ( a) for the words from “where” onwards there were substituted the words “ where, at the date of his death, the property included in his net estate (that is to say, all property of which he had power to dispose by his will, otherwise than by virtue of a special power of appointment, less the amount of his funeral, testamentary and administration expenses, debts and liabilities, including any capital transfer tax or estate duty payable out of his estate on his death) did not exceed £15,000 in value; ”;
(b)Article 16 of this Order shall have effect as if in paragraph (1)( b) for the words from “his property” to “beneficially)” there were substituted the words “ the property included in his estate (that is to say, all property of which he had power to dispose by his will, otherwise than by virtue of a special power of appointment) ”.