(1) In this section -
'Act of 2021' means the Affordable Housing Act 2021;
'direct sales agreement' has the same meaning as it has in Part 2 of the Act of 2021;
'electronic means' has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;
'eligible applicant' has the same meaning as it has in Part 2 of the Act of 2021;
'housing authority' has the same meaning as it has in the Housing (Miscellaneous Provisions) Act 1992;
'relevant instrument' means an instrument that has been stamped in accordance with -
(a) paragraph (1) of the heading in Schedule 1 titled 'CONVEYANCE or TRANSFER' on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance', or
(b) paragraph (3)(a) of the heading in Schedule 1 titled 'LEASE';
'residential unit' means residential property situated in the State comprising an individual dwelling.
(2) This subsection applies where, in the 12-month period commencing on the day after the
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