{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-7.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/29A/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Subject as follows, for the purposes of the taxable property provisions “residential property” means—\n(a) a building that is used or suitable for use as a dwelling,\n(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,\n(c) hotel or similar accommodation (but see paragraph 14(2)), or\n(d) a beach hut,\nin the United Kingdom or elsewhere.\n(2) For the purposes of the taxable property provisions “building” includes—\n(a) a structure, and\n(b) part of a building or structure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/7",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}