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Regulation 5 Provisions supplementing Schedule 29A

Original text. Later amendments are not shown.

Paragraph 33 of Schedule 29A shall apply to—

(a)

tangible moveable property,

(b)

a licence to use or occupy residential property (for a consideration wholly or partly other than rent), and

(c)

the right to use, or participate in arrangements relating to the use of, taxable property or a description of taxable property to which the property in question belongs (for a consideration wholly or partly other than rent),

as they apply to a chargeable interest in property.