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Amendment of section 83A (transfer of site to child) of Principal Act.
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106.— (1) Section 83A of the Principal Act is amended in subsection (1) by substituting the following for the definition of “site”:
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“ ‘ site ’, in relation to an instrument of conveyance, transfer or lease, means land comprising both—
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(a) the area of land on which a dwelling house, referred to in subsection (3)(c), is to be constructed, and
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(b) an area of land for occupation and enjoyment with that dwelling house as its gardens or grounds which, exclusive of the area referred to in paragraph (a), does not exceed 0.4047 hectare,
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but does not include an area of land on which a building is situated which building at the date of execution of that instrument—
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(i) was used or was suitable for use as a dwelling or for other purposes, or
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(ii) was in the course of being constructed or adapted for use as a dwelling or for other purposes.”.
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(2) This section applies as respects instruments executed on or after 1 February 2007.
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