248Definitions—pt 2.6

248 Definitions—pt 2.6 annuity includes salary and pension. dividend includes— (a) a payment called a dividend or bonus; and (b) a payment otherwise made out of the revenue of a company that is divisible between members of the company, whether or not a payment of that kind is usually made or declared at fixed times; but does not include a return of capital. rent includes— (a) a payment under a rent charge or for rent service; and (b) a periodical payment in the nature of rent, or instead of rent.