# Finance Act 2004, Paragraph 7


(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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.