(1) In this section -
'Act of 2021' means the Affordable Housing Act 2021;
'affordable dwelling contribution' shall be construed in accordance with section 12(2) of the Act of 2021;
'appropriate payment' shall be construed in accordance with subsection (4);
'appropriate tax' has the meaning assigned to it by section 256;
'approved valuation', in relation to a self-build qualifying residence, means the valuation of the residence that, at the time the qualifying loan is entered into, is approved by the qualifying lender as being the valuation of the residence;
'first-time purchaser' means an individual who, at the time of a claim under subsection (3) has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling;
'income tax payable' has the meaning assigned to it by section 3;
'loan' means any loan or advance, or any other arrangement whatever, by virtue of which interest is paid or pay
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