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(c) céadchlárú úinéireachta leasa léasaigh, le teideal iomlán, teideal léasach bailí nó teideal sealbhach, ó dhuine ar bith nó thar cheann duine ar bith seachas an léasaí bunaidh
(c) first registration of ownership of a leasehold interest with absolute, good leasehold or possessory title, by or on behalf of any person other than the original lessee
i gcás mórláithreach árasán ainmnithe a bhfuil leas léasachta sannta don chuideachta bainistíochta ina leith (Acht Uimh. 22 de 2009)
in the case of a designated apartment complex in respect of which a leasehold interest is assigned to the management company