For the purposes of this Division, a reference to—
(a) a transfer of dutiable property includes—
(i) the granting of a lease referred to in section 7(1)(b)(v);
(ii) the transfer or assignment of a lease referred to in section 7(1)(b)(va) ;
(b) a transfer of an estate in fee simple includes—
(i) the granting of a lease referred to in section 7(1)(b)(v);
(ii) the transfer or assignment of a lease referred to in section 7(1)(b)(va).
S. 51 substituted by No. 42/2012 s. 8.