“Primary residence” definition of paragraph 44 of Eighth Schedule

“primary residence” means a residence-

 

(a)     in which a natural person or a special trust holds an interest; and

 

(b)     which that person or a beneficiary of that special trust or a spouse of that person or beneficiary-

 

(i)      ordinarily resides or resided in as his or her main residence; and

 

(ii)     uses or used mainly for domestic purposes;