237. Payments which are not rent.

As a rent may be reserved only on a demise of land and other corporeal hereditaments1, the following payments, even though recoverable by virtue of the contract, are not to be treated as rent:


    (1)     payments reserved on the grant of a licence for the use of premises2;


    (2)     payments reserved on a lease of an incorporeal hereditament3;


    (3)     payments reserved on a lease of chattels4;


    (4)     payments, not included in the reservation, which are agreed to be made in addition to the rent5 (such as the payment of a premium by instalments for the granting of a lease)6;