(1) In this section -
"first time purchaser" in relation to a purchaser, means - (a) a person, or (b) as respects instruments executed on or after 27 June 2000, a person, being an individual, who, at the time of the execution of the instrument to which this section applies, has not, either individually or jointly with any other person or persons, previously purchased (other than the purchase of a leasehold interest by way of grant or assignment for any term not exceeding one year), or previously built - (i) directly or indirectly on his or her own behalf, or (ii) as respects instruments executed on or after 27 June 2000, in a fiduciary capacity, another dwellinghouse or apartment or a part of another dwellinghouse or apartment and for the purposes of this definition - (I) any dwellinghouse or apartment taken under a conveyance or transfer operating as a voluntary disposition within the meaning of section 30 of the Principal Act shall be deemed to have been taken by
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