(4)Where an interest limited to cease on a death has been disposed of or has determined, bona fide, possession and enjoyment of the property shall not be deemed for the purposes of sub-section (2) to be assumed immediately thereafter and thenceforward Retained to the entire exclusion of a person who had the interest and of any benefit to him by virtue of any operations associated with the disposition or determination, nor while he has such a benefit shall the property be deemed to be enjoyed to the entire exclusion as aforesaid for the purposes of the first proviso to sub-section (2).
