Gift-tax exemption clarified by amendment: gifts or settlements not chargeable to gift-tax are excluded from expenditure-tax proviso. Amendment inserts an exception into the proviso to clause (j) of the Expenditure-tax Act excluding gifts, donations or settlements which are not chargeable to gift-tax under the relevant gift-tax provision, and the insertion is treated as having effect from the commencement date specified by the amending enactment.