Such property falls into two categories; residential property and tangible moveable property (alias chattels) (FA 2004, Sch. 29A, para. 6).

Residential property

This is defined as meaning:

(1)the whole or part of a building or structure used, or suitable for use as, a dwelling;

(2)the garden or grounds of such a building, etc. used for the enjoyment of it as a dwelling;

(3)a hotel or similar accommodation, but only where:

(a)this is an interest in only part of the hotel and anyone has a right to occupy that or any other part, or

(b)the person holding the interest has the right to use or occupy only part of the hotel

(1)a beach hut

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