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

(FA 2004, Sch. 29A, para. 14(2));

(4)a beach hut

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