(d) for a
dutiable transaction mentioned in section 9(1) (g) —the partnership
acquisition is an acquisition of a partnership interest in a partnership
that—
(e) for a dutiable transaction mentioned in section 9(1) (i) —the trust
acquisition or trust surrender is an acquisition or surrender of a trust
interest in a trust that—
(3) If the relevant transaction is a relevant
acquisition, the property condition is that—
(a) for landholder duty—the
landholder has land-holdings that include AFAD residential land; or
(b) for
corporate trustee duty—the dutiable property held on trust by the corporate
trustee, or in which the corporate trustee has an indirect interest that is
held on trust, includes AFAD residential land.