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;
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