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.