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17(1)Property is all property wherever situated and includes—
(a)money,
(b)all forms of property, real or personal, heritable or moveable,
(c)things in action and other intangible or incorporeal property.
(2)Any reference to a person’s property (whether expressed as a reference to the property he holds or otherwise) is to be read as follows.
(3)In relation to land, it is a reference to any interest which he holds in the land.
(4)In relation to property other than land, it is a reference—
(a)to the property (if it belongs to him), or
(b)to any other interest which he holds in the property.
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