Property includes:
- Land and fixtures;
- Real rights in land, excluding rights under mortgage bonds or leases;
- Rights to minerals or rights to mine for minerals including leases or sub-leases to mine for minerals;
- A share or interest in a “residential property company”;
- A contingent right to residential property or a share or member’s interest in a “residential property company” held by a discretionary trust (not a special trust), where the acquisition of the right is in consequence of an agreement for consideration in relation to property held by that trust; or accompanied by a change in the debt or security structure of the trust; or accompanied by a change in the trust’s trustees; and
- A share in a share block company.
