In this Division—
"building" includes any building on the plan of subdivision and—
(a) any improvements and fixtures forming part of the building; and
(b) anything prescribed as forming part of a building—
but does not include—
(c) carpet and temporary floor, wall and ceiling coverings; or
(d) fixtures removable by a lessee at the end of a lease; or
(e) anything prescribed as not forming part of a building.