Paragraph 7 F1

(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 14(2)), or

(d)

a beach hut,

in the United Kingdom or elsewhere.

(2)

For the purposes of the taxable property provisions “building” includes—

(a)

a structure, and

(b)

part of a building or structure.

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