Textual Amendments
F1Word in Sch. 1 heading substituted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 16(2); S.I. 2018/78, reg. 5(1)(c)
17(1)Property is all property wherever situated and includes—U.K.
(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.