house builder definition
house builder means a person who has constructed a house and includes a person associated with the first mentioned person as part of an arrangement in connection with the construction or disposal of the house.
house builder means a person who has con- structed a new house and includes a person who is 15 connected, within the meaning of section 10 of the Taxes Consolidation Act 1997, with the first-men- tioned person as part of an arrangement in con- nection with the construction or disposal of the house; 20