In this Subdivision—
"prescribed amount" means the amount prescribed by the regulations for the purposes of this Subdivision;
"sale price", in relation to a terms contract, means the price of the land that is specified in the contract, however expressed, less any discount or rebate that is specified in the contract, whether or not the discount or rebate is contingent.
S. 29B inserted by No. 6/2008 s. 33.