(1) In this section 'child of a parent', in relation to a disposal for which relief is claimed under this section, includes an individual who resided with, was under the care of and was maintained at the expense of the person making the disposal throughout -
(a) a period of 5 years, or
(b) periods which together comprised at least 5 years,
before the first-mentioned individual attained the age of 18 years but only if such claim is not based on the uncorroborated testimony of one witness, and a disposal by a parent to a child of a parent shall be construed accordingly.
(1A) This section applies to the disposal of land which at the date of the disposal -
(a) has a market value that does not exceed €500,000, and
(b) comprises -
(i) the area of land on which a dwelling house referred to in subsection (2)(b) is to be constructed, and
(ii) an area of land for occupation and enjoyment with that dwelling house as its garden or grounds which, exclusive of the area referred to in subparagraph
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