(1) For the purpose of this Part, "sale" includes, in relation to a relevant site, the transfer of the relevant site by a liable person to another person - (a) in consequence of - (i) the exercise of a power under any enactment to compulsorily acquire land, or (ii) the giving of notice of intention to exercise the power referred to in subparagraph (i), (b) for no consideration or consideration which is significantly less than the market value of the relevant site at the time of its transfer, or (c) entering into a lease, or an agreement for lease, the term of which is indefinite or exceeds 35 years.
(2) A liable person who proposes to sell a relevant site shall, before the completion of the sale of the relevant site, pay to the Revenue Commissioners the residential zoned land tax and accrued interest, if any, which is due in respect of that relevant site.
(3) A liable person who proposes to sell a relevant site shall -
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