s 165 Property
(1) This section applies for the purposes of this Part. (2) Property is all property wherever situated and includes— (a) money; (b) all forms of real, corporeal or personal property; (c) things in action and other intangible or incorporeal property. (3) The following rules apply in relation to property— (a) property is held by a person if the person holds an interest in it; (b) property is transferred by one person to another if the first one transfers or grants an interest in it to the second; (c) references to property held by a person include references to property vested in the person's trustee in bankruptcy, trustee or interim trustee in a sequestration of the person’s estate under the Bankruptcy (Scotland) Act 2016 or liquidator; (d) references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power; (e) references to an interest, in relation to land in Scotland, are to any interest, servitude or other right in or over land, including a heritable security; (f) references to an interest, in relation to property other than land, include references to a right (including a right in possession). (4) Where property is held jointly the court considering making the exploitation proceeds order must determine such value as it considers just and reasonable to attribute to the person's interest in that property for the purposes of section 164.