TAXABLE PROPERTY

Related Commentary  Related HMRC Manuals

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).

RESIDENTIAL PROPERTY

Related Commentary  

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,

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