In 1974, Peter’s son, Eoin, married Helen. In consideration of their marriage, Peter transferred land to Eoin for life and, on his death, to Helen for life, with remainder to their daughter, Rose. On the death of Helen, Rose will inherit the land.
The disponer in relation to Rose's inheritance is her grandfather, Peter. However, Rose will have a Group A threshold instead of the normal Group B threshold for a grandchild.