# Finance Act 2004, Paragraph 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).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.