Regulation 2

In these Rules, unless the context otherwise requires —“additional buyer’s stamp duty” or “ABSD” means the duty referred to in paragraph (bf), (bh) or (bi) of Article 3 of the First Schedule to the Act;“conveyance direction” means a direction referred to in section 22(4) of the Act;“housing accommodation” includes a building or tenement wholly or principally constructed, adapted or intended for human habitation, or for human habitation and as business premises, but excludes a serviced apartment and a workers’ dormitory;“housing developer” means a company which engages in a business of housing development;“housing development” means the construction of no more than 4 units of housing accommodation, including any building operations in, on, over or under the land for the purpose of erecting such housing accommodation, and the sale of land which would be appurtenant to such housing accommodation;“trustee for a housing developer” —