where the property is land or a building, or an interest therein or for civil law a right therein, described in paragraphs (4.4)(b) to (d), the capital cost to the transferee of the interest or of the right in the building described in paragraph (4.4)(b).
where the property is land or a building, or an interest therein or for civil law a right therein, described in paragraphs (4.4)(b) to (d), the capital cost to the transferee of the interest or of the right in the building described in paragraph (4.4)(b).
where the property is land, a building or an interest therein described in paragraphs 138(4.4)(b) to 138(4.4)(d), the capital cost to the transferee of the interest in the building described in paragraph 138(4.4)(b).