#1542017
(ia) go mbeidh an teach cónaithe nó an t-árasán lena mbaineann ar áitiú mar aon-áit nó mar phríomháit chónaithe ag an gceannaitheoir, nó má bhíonn níos mó ná ceannaitheoir amháin ann, ag aon duine amháin nó níos mó de na ceannaitheoirí nó ag duine éigin eile i gceart an cheannaitheora nó, má bhíonn níos mó ná ceannaitheoir amháin ann, ag duine éigin eile i gceart aon duine amháin nó níos mó de na ceannaitheoirí go dtí deireadh na tréimhse 5 bliana dar tosach dáta forghníomhaithe na hionstraime nó dáta díola dá éis sin an tí cónaithe nó an árasáin sin (seachas díol nach ndéanfaí, ar leith ó alt 50 den Acht Airgeadais, 1979, an dleacht ad valorem iomlán a mhuirearú ar an gconradh lena aghaidh, dá mba thíolacas scríofa é, nó díol le cuideachta atá faoina rialú ag an díoltóir nó ag aon duine atá i dteideal leasa thairbhiúil sa teach cónaithe nó san árasán díreach roimh an díol nó le cuideachta a bheadh, i ndáil le bronntanas barúlach scaireanna sa chuideachta sin arna ghlacadh, díreach roimh an díol, ag aon duine a bhfuil teideal den sórt sin aige nó aici, faoi rialú an deontaí nó an chomharba de réir bhrí alt 16 den Acht um Cháin Fháltas Caipitiúil, 1976 , is cuma cad iad na scaireanna is ábhar don bhronntanas barúlach), cibé teagmhas acu sin is túisce a tharlóidh, agus nach bhfaighidh aon duine, ach amháin de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin sin, nó le haghaidh úsáid aon chuid de, le linn na tréimhse sin, agus”,
(ia) until the expiration of the period of 5 years commencing on the date of the execution of the instrument or the subsequent sale (other than a sale the contract for which, if it were a written conveyance, would not, apart from section 50 of the Finance Act, 1979 , be charged with full ad valorem duty or a sale to a company under the control of the vendor or of any person entitled to a beneficial interest in the dwellinghouse or apartment immediately prior to the sale or to a company which would, in relation to a notional gift of shares in that company taken, immediately prior to the sale, by any person so entitled, be under the control of the donee or successor within the meaning of section 16 of the Capital Acquisitions Tax Act, 1976 , irrespective of the shares the subject-matter of the notional gift) of the dwellinghouse or apartment concerned, whichever event first occurs, that dwellinghouse or apartment will be occupied as the only or principal place of residence of the purchaser, or if there be more than one purchaser, of any one or more of the purchasers or of some other person in right of the purchaser or, if there be more than one purchaser, of some other person in right of any one or more of the purchasers and that no person, other than by virtue of a title prior to that of the purchaser, will derive any rent or payment in the nature of rent for the use of that dwellinghouse or apartment, or of any part of it, during that period, and",