7For the purposes of paragraph 3 above, where the transferor became entitled to any property on the death of another person—
(a)he shall be deemed to have owned it (and, if he subsequently occupies it, to have occupied it) from the date of the death ; and
(b)if that other person was his spouse he shall also be deemed to have occupied it for the purposes of agriculture for any period for which it was so occupied by his spouse, and to have owned it for any period for which his spouse owned it