7.Any property is deemed to be transmitted owing to the death of a person
(a) where such property was the subject of a gift in contemplation of death by such person;
(b) where that property was the subject of a prohibition to dispose stipulated by such person and still in existence within the three years prior to his death;
(c) where the deceased had in respect of such property a general right of disposition or a general power of appointment; or
(d) where the deceased has disposed of the property by gratuitous title by a deed which has taken effect whithin the three years prior to his death; when the subject of such disposition is a sum of money, it is deemed to have taken effect only on the date on which the said sum was really paid.