For the purposes of the Ch. 8 charge, the term ‘rent’ includes any ‘receipt in the nature of rent’ and also specifically includes any of the ‘other receipts’ listed at ITTOIA 2005, s. 266(3), namely:

payments in respect of a licence to occupy or otherwise use land;

payments in respect of the exercise of any other right over land; and

rent charges and other annual payments reserved in respect of, or charged on or issuing out of, land

(ITTOIA 2005, s. 336(3)).

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