In this division--
"capital gain" , for a home, means the increase, if any, between the amount
the home owner paid for the home and the amount for which the home owner
subsequently sells the home, without regard to site fees or other fees or
charges payable under the site agreement in relation to the site on which the
home is located.
"capital share amount" --see section 34B(b)(i).
"on-site premium" --see section 34B(b)(ii).
"VSA site agreement" --see section 34C(2).