S10(1) property of a tangible nature, whether real (buildings, land fixtures and fittings) or personal, including money (a) Including wild creatures which have been tamed or are ordinarily kept in captivity, and any other wild creatures or their carcasses if, but only if, they have been reduced into possession which has not been lost or abandoned or are in the course of being reduced into possession but (b) (b) Not including mushrooms growing wild on any land or flowers, fruit or foliage of a plant growing wild on any land (mushroom includes fungus and plant includes any shrub or tree)