'Property' is all property wherever situated and includes money, all forms of real or personal property, and things in action and other intangible or incorporeal property1. Property is 'obtained' by a person if he obtains an interest in it2 (that is to say, if he 'owns' it, which connotes a power of disposition or control3), and is 'held' by a person if he holds an interest in it4; and references to property 'held' by a person also include references to property vested in his trustee in bankruptcy, permanent or interim trustee5 or liquidator6. Provision is made for determining the
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