[F17(1)Subject as follows, for the purposes of the taxable property provisions “residential property” means—U.K.
(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.]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13