80. Residential zoned land tax
(1) The Principal Act is amended -
(a) by the insertion of the following Part after Part 22:
"Part 22A Residential zoned land tax
Chapter 1 Interpretation
653A. Interpretation
(1) In this Part -
'Act of 1990' means the Building Control Act 1990;
'Act of 2000' means the Planning and Development Act 2000;
'building' has the same meaning as it has in the Act of 1990;
'certificate of compliance on completion' means a certificate of compliance provided for under section 6(2)(a)(i) of the Act of 1990 relating to the completion of a building;
'commencement notice' means a notice referred to in section 6(2)(k) of the Act of 1990;
'designated liable person' shall be construed in accordance with section 653V;
'development' has the same meaning as it has in Chapter 1 of Part 22;
'draft map' has the meaning assigned to it by section 653C(1);
'final map' has the meaning assigned to it by section 653K;
'gross floor space', in relation to a building, means the area ascertained by the internal measurement of the floor space on each floor of the building, including internal walls and partitions;
'land which satisfies the relevant criteria' shall be construed in accordance with section 653B;
'liability date', in respect of a year, means 1 February in that year;