(1)“Rent” means the amount payable under a lease (in advance or in arrear) for possession and use of the demised premises, together with—
(a)any interest payable on that amount under the lease, and
(b)any value added tax chargeable on that amount or interest.
(2)“Rent” does not include any sum in respect of rates, council tax, services, repairs, maintenance, insurance or other ancillary matters (whether or not called “rent” in the lease).
(3)The amount payable for possession and use of the demised premises, where it is not otherwise identifiable, is to be taken to be so much of the total amount payable under the lease as is reasonably attributable to possession and use.
(4)Where a rent is payable under or by virtue of Part 2 of the Landlord and Tenant Act 1954 (c. 56), the amount payable under the lease for possession and use of those premises is to be taken to be that rent.
(5)This section applies for the purposes of this Chapter except sections 71 and 85.