(1) In this section -
'excess land' means an area of land other than land referred to in the definition of 'house';
'house' means a building or part of a building, used or suitable for use as a dwelling, and includes an area of land for occupation and enjoyment with the dwelling as its gardens or grounds which, exclusive of the area of the land on which the dwelling is constructed, does not exceed 0.4047 hectare;
'house builder' means a person who has constructed a new house and includes a person who is connected, within the meaning of section 10 of the Taxes Consolidation Act 1997, with the first-mentioned person as part of an arrangement in connection with the construction or disposal of the house;
'new house' means a house that immediately prior to a conveyance, transfer or lease of the house by the house builder has not previously been occupied or sold;
'old house' means a house that, immediately prior to a conveyance or transfer of the house by an individual, has been occupied by
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