[Part 2 Taxable Property]
Finance Act 2004 (2004 c 12) | Legislation

[Part 2 Taxable Property]

[Taxable property

6

For the purposes of the taxable property provisions property is taxable property if—

(a)     it is residential property (see paragraphs 7 to 10), or

(b)     it is tangible moveable property (but subject to paragraph 11).

Residential property

7

(1)     Subject as follows, for the purposes of the taxable property provisions “residential property†means—

(a)     a building that is used or suitable for use as a dwelling,

(b)     any land consisting of, or forming part of, the garden or grounds of such a building (including a building on any such land) which is used or intended for use for a purpose connected with the enjoyment of the building,

(c)     hotel or similar accommodation (but see paragraph

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