(1) In this section -
'Act of 1992' means the Housing (Miscellaneous Provisions) Act 1992;
'approved housing body' means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Act of 1992;
'housing authority' has the same meaning as it has in the Act of 1992;
'Minister' means the Minister for Housing, Local Government and Heritage;
'qualifying date' means the date on which a qualifying lease is executed;
'qualifying lease' means a lease, for a term of not less than 10 years, in respect of a relevant residential unit entered into with a housing authority or an approved housing body for the purpose of the provision of social housing support;
'qualifying relevant residential unit' has the meaning assigned to it by subsection (3);
'relevant instrument' means an instrument executed on or after 20 May 2021 that has been stamped in accordance with -
(a) paragraph (1)(b) of the heading in Schedule 1 titled 'CONVEYANCE or TRANSFER on sale of any propert