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Finance Act 2004

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[F16U.K.For the purposes of the taxable property provisions property is taxable property if—

(a)it is residential property (see paragraphs 7 to 10), or

(b)it is tangible moveable property (but subject to paragraph 11).]

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F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13

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