(1) In this section -
(a) a reference to a sale includes a reference to a lease,
(b) a reference to a vendor includes a reference to a lessor,
(c) a reference to a vendee includes a reference to a lessee,
(d) a reference to subsection (1A) of section 58 of the Act of 1891 includes a reference to subsection (6) of section 77 of the Act of 1891, and
(e) "residential consideration" means -
(i) in the case of a sale to which paragraph (a) of subsection (1A) of section 58 of the Act of 1891 refers, the amount or value of the consideration for the sale which is deemed to be attributable to residential property, and
(ii) in the case of a sale to which paragraph (b) of subsection (1A) of section 58 of the Act of 1891 refers, the amount or value of the aggregate consideration (within the meaning of that subsection) which is deemed to be attributable to residential property.
(2) Where, in relation to any sale, the provisions of subsection (1A) of section 58 of the Act of 1891 apply, an esti