(1) In this section -
'Act of 1992' means the Housing (Miscellaneous Provisions) Act 1992;
'Act of 1997' means the Taxes Consolidation Act 1997;
'Act of 2009' means the Housing (Miscellaneous Provisions) Act 2009;
'apartment block' means a multi-storey residential property that comprises, or will comprise, not less than 3 apartments with grouped or common access;
'arrangement' includes any agreement, understanding, scheme, transaction or series of transactions;
'connected' shall be construed in accordance with section 10 of the Act of 1997;
'home reversion agreement' has the same meaning as it has in Part V of the Central Bank Act 1997;
'home reversion firm' has the same meaning as it has in Part V of the Central Bank Act 1997;
'household' has the same meaning as it has in the Act of 2009;
'housing authority' has the same meaning as it has in the Act of 1992;
'housing authority lease' means a lease entered into by a housing authority under section 19 of the Act of 2009;
'qualified hous
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