(c) Buildings containing fewer than four residential units, except for buildings which are part of a housing development as defined herein;
(d) Housing accommodations in hotels, motels, inns, tourist homes and rooming and boarding houses which are occupied by transient guests staying for a period of fewer than 14 consecutive calendar days;
(e) Housing accommodations which are converted to a limited equity housing cooperative organized and operated primarily for the benefit of low to moderate income persons, and whose equity, after allowance for the maximum transfer value of its stock, is dedicated through recorded deed restrictions to providing housing to persons of low and moderate income for a period of no less than 30 years; and
(f) Subsidized housing accommodations which are to be converted to a condominium structure in order to enable the necessary financing to retain, replace or augment the subsidized housing units.
(2) In addition, the following housing accommodations, while within the definition contained in St. 1983, c. 527, as amended, shall only be subject to the provisions or requirements contained in St. 1983, c. 527, as amended, to the extent not exempted under division (1)(a) through (1)(e) above, and not to the additional provisions or requirements contained in this Section:
(a) Housing accommodations constructed, or created by conversion from a non-housing to a housing use, on or after November 30, 1983;
(b) Housing accommodations which were constructed or substantially rehabilitated pursuant to any federal mortgage insurance program, without any interest subsidy or tenant subsidy or tenant subsidy attached thereto; and
(c) Housing accommodations financed through the Massachusetts Housing Finance Agency, with an interest subsidy attached thereto.