SCHEDULES

SCHEDULE 1Meaning of payments in respect of accommodation

Rent payments

Rent Payments2

“Rent payments” are such of the following as are not excluded by paragraph 3—

a

payments of rent;

b

payments for a licence or other permission to occupy accommodation;

c

mooring charges payable for a houseboat;

d

in relation to accommodation which is a caravan or mobile home, payments in respect of the site on which the accommodation stands.