SCHEDULES
F1SCHEDULE 29ATaxable property held by investment-regulated pension schemes
Annotations:
Amendments (Textual)
Part 2Taxable property
Residential property
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.
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13