Paragraph 2 Rent Payments
“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.