4 "Property"
Theft Act 1968 (1968 c 60) | Legislation

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(1)     “Property†includes money and all other property, real or personal, including things in action and other intangible property.

(2)     A person cannot steal land, or things forming part of land and severed from it by him or by his directions, except in the following cases, that is to say—

(a)     when he is a trustee or personal representative, or is authorised by power of attorney, or as liquidator of a company, or otherwise, to sell or dispose of land belonging to another, and he appropriates the land

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