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Overview

rental period

Subject: Law

A period in a lease or tenancy for which the tenant must make a payment of rent. In the absence of agreement, this is yearly in the case of a fixed term. For other periods, see periodic ...

rental period

rental period   Quick reference

A Dictionary of Law (10 ed.)

Reference type:
Subject Reference
Current Version:
2022
Subject:
Law
Length:
41 words

... period A period in a lease or tenancy for which the tenant must make a payment of rent. In the absence of agreement, this is yearly in the case of a fixed term . For other periods, see periodic tenancy...

rental period

rental period  

Reference type:
Overview Page
Subject:
Law
A period in a lease or tenancy for which the tenant must make a payment of rent. In the absence of agreement, this is yearly in the case of a fixed term. For other periods, see periodic tenancy.
Central Government, Courts, and Taxation

Central Government, Courts, and Taxation   Quick reference

R. W. Hoyle

The Oxford Companion to Local and Family History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
7,753 words
Publisher:
Oxford University Press

...wealth, and the state is persistently forced either to reinvent forms of taxation or to design new ones to tap new sources of wealth. Four broad types of taxable wealth or economic behaviour can be distinguished: wealth in the sense of capital assets including personalty; the rental value of land; income; and the consumption of goods or services. Of these, taxes on the value of land are the easiest to administer, land being hard to conceal, while taxes on income or consumption require complex administrative organizations. Much ingenuity has gone into the...

Political Economy

Political Economy   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
5,138 words
Publisher:
Oxford University Press

...supply. This was Keynes's reason for regarding Malthus as a worthy predecessor in his own battle with ‘classical’ economics. In the circumstances of his own day, however, Malthus's support for public works and unproductive expenditure on personal services by those in receipt of rental and other forms of income that were large enough to permit expenditure on luxuries merely compounded his reputation for being, in polite language, overly sympathetic to landowners' interests—a charge that was vigorously denied by Malthus himself, with the support of Ricardo,...

fines and rents

fines and rents  

Reference type:
Overview Page
Subject:
History
In the late medieval and early modern period tenants who held their property by copyhold or leasehold paid an entry fine upon acquiring a holding through inheritance or purchase. This ...
estate records

estate records  

Reference type:
Overview Page
Subject:
History
In the post-medieval period archivists often catalogue records that were previously described as manorial accounts and rolls as ‘estate papers’. These include correspondence, accounts of the ...
investment properties

investment properties  

Reference type:
Overview Page
Properties owned by a company that holds investments as part of its business, such as an investment trust or a property-investment company. Investment properties may also include properties owned by ...
leasehold

leasehold  

Reference type:
Overview Page
Subject:
History
The right acquired under a lease to use land and buildings for a specified period in return for the payment of a specific rental.
houses, Italian

houses, Italian  

Reference type:
Overview Page
By the 6th cent. bc the Roman élite was living along the via Sacra, beside the Forum, in a series of sizeable, roughly equal house‐plots, which shaped the topography of the area until the great fire ...
services markets

services markets  

A market structure providing services which do not involve industry or manufacture, for example catering, health, travel, retailing, entertainment, or education and the delivery of which includes a ...
leasehold

leasehold   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
26 words

...The right acquired under a lease to use land and buildings for a specified period in return for the payment of a specific rental...

fixed costs

fixed costs   Quick reference

A Dictionary of Public Health (2 ed.)

Reference type:
Subject Reference
Current Version:
2018

...fixed costs The component of costs in the balance sheets or financial statements (e.g., of a health department) that remain unchanged over a defined, relatively long period; fixed costs include overhead—costs of lighting, indoor climate control, rental of buildings and equipment, and core staff—although these may be separately itemized in budgets and balance sheets. ...

estate records

estate records   Reference library

The Oxford Dictionary of Local and Family History

Reference type:
Subject Reference
Current Version:
2003
Subject:
History, Local and Family History
Length:
49 words

...records . In the post-medieval period archivists often catalogue records that were previously described as manorial accounts and rolls as ‘estate papers’. These include correspondence, accounts of the management of the estate, maps, surveys , leases , and rentals . Most of these records have now been deposited at county record offices...

lease

lease   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
97 words

...A contract between the owner of a specific asset, the lessor , and another party, the lessee , allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period of time in return for the payment of specific rentals or payments. The Financial Reporting Standard Applicable in the UK and Republic of Ireland classifies leases as either operating leases or finance leases , with differing accounting treatments (Section 20). The relevant International Accounting...

lease

lease   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
95 words

...A contract between the owner of a specific asset, the lessor , and another party, the lessee , allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period of time in return for the payment of specific rentals or payments. The Financial Reporting Standard Applicable in the UK and Republic of Ireland classifies leases into operating leases and finance leases with differing accounting treatments (Section 20). The relevant International Accounting Standard is...

estate records

estate records   Quick reference

The Oxford Companion to Local and Family History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
163 words

...records In the post‐medieval period archivists often catalogue records that were previously described as manorial accounts and rolls as ‘estate papers’. These include correspondence, accounts of the management of the estate, maps , surveys , leases , and rentals . Most of these records have now been deposited at county record offices . They are a major source for the study of agricultural and industrial developments and they contain copious information of interest to family historians. It is usually far easier to trace ancestors who lived and worked...

tax point

tax point   Quick reference

A Dictionary of Law (10 ed.)

Reference type:
Subject Reference
Current Version:
2022
Subject:
Law
Length:
149 words

.... The rate of tax chargeable on the supply is the rate in force at the tax point, and the supply must be accounted for in the tax period in which the tax point occurs. If the supply is a straightforward sale of goods, the tax point is normally the date on which the customer takes possession of the goods. For the supply of services, the tax point is normally the date on which the service is completed. In the case of hirings, rentals, continuous or metered supplies (e.g. electricity), and supplies that are subject to progress payments, the tax point is either the...

enclosure

enclosure   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009

...to increase efficiency. Originating in the late medieval period, the process witnessed a surge in the late eighteenth century, particularly in the years from 1793 to 1815 [ see *land, 16 ]. Enclosure lay at the heart of England's agricultural achievement and thus of economic change generally. However, it was achieved only at the cost of massive social dislocation. The economic gains enclosure brought were exaggerated and distributed unevenly. Larger farmers benefited, more so landlords whose rentals increased with the growth in farm productivity....

deposit

deposit   Quick reference

A Dictionary of Agriculture and Land Management

Reference type:
Subject Reference
Current Version:
2019
Subject:
Social sciences
Length:
249 words

...1. Sum of money collected when something is rented, to cover potential damage or other financial losses, and returned at the end of the period of rental if there are no such losses or damage. They are used extensively in the United Kingdom in relation to residential tenancies where a deposit is typically requested from the tenant at the beginning of the tenancy in order to cover the potential costs of any damage (in excess of fair wear and tear ) or unpaid rent at the end of the tenancy. If there is no damage and the tenant does not owe any...

rent

rent   Quick reference

A Dictionary of Law (10 ed.)

Reference type:
Subject Reference
Current Version:
2022
Subject:
Law
Length:
217 words

...control of goods available under the Tribunals, Courts and Enforcement Act 2007 sch 12. The manner and time of payment is as specified in the lease or tenancy agreement. If there is no express provision, rent should be paid to the landlord or his agent at the end of each rental period or, in the case of a fixed term , at the end of each year. The tenant can only deduct from the rent amounts that the lease or tenancy agreement allows. If the parties wish, the rent need not be paid in money: it may be in the form of service to the landlord or payment in...

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