(1) Part 22 of the Principal Act is amended -

(a) in the definition of "qualifying land" in section 644AB(1) by deleting "or" where it last occurs in paragraph (a), by substituting "section 616(1)(g), or" for "section 616(1)(g)" in paragraph (b) and by inserting the following after paragraph (b):

"(c) consisting of a site of 0.4047 hectares or less whose market value at the date of disposal does not exceed €250,000 (notwithstanding that a planning authority may have granted permission in respect of that site in accordance with section 34(1) of the Planning and Development Act 2000), other than where the disposal by the person making it, or by a person connected with that person, forms part of a larger transaction or series of transactions,",

(b) in section 644AB(1) by deleting the definition of "rezoning" and by inserting the following after the definition of "qualifying land":

"'relevant planning decision', in relation to land and in accordance with the Planning and Development Act 2000 (in this definition referred to as the 'Act of 2000'), means -