Rent definition clarifies payments for use of land, buildings, machinery, plant, equipment, furniture and fittings.

Definition of rent for withholding purposes includes payments, by any name, under lease, sub-lease, tenancy or other arrangements for the use of land; buildings (including factory buildings); land appurtenant to a building; and movable assets such as machinery, plant, equipment, furniture and fittings, regardless of payee ownership. A related provision limits rent to payments for the use of land or building or both.

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