Paragraph 6 F1
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).
Annotations
Textual amendments
- F1
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13