(a) the occupancy of land leased by a religious institution or order for the purposes of providing residential accommodation to a member of the institution or order as his or her principal place of residence and enabling the member to perform his or her duties as a member of the institution or order;
(b) the occupancy of a unit by a shareholder of a corporation as his or her principal place of residence, being a unit that is on land leased before 1 February 1970—
(i) by a body incorporated before that date; and
(ii) for the sole purpose of providing residential accommodation for the shareholders of that corporation.
(2) In subsection (1)—