Rental Business definition

Rental Business means a business which rents or leases registered engines or equipment units.
Rental Business means a business whose principal business activity
Rental Business means the business of—

Examples of Rental Business in a sentence

  • In the Rental Business, the Group rents office buildings and apartments.

  • A campus may establish a Car Rental Business Travel Account (CRBTA) by contacting their assigned corporate credit card representative.

  • A dividend paid by an Irish REIT from its Property Rental Business is referred to as a property income distribution.

  • Corporation tax is still payable in the normal way in respect of income and gains from any residual business (generally including any property trading business) not included in the Property Rental Business.

  • Instead, dividends paid to shareholders in respect of the Property Rental Business are treated for Irish tax purposes as income in the hands of shareholders.

  • Within the Irish REIT Regime, for corporation tax purposes the Property Rental Business is treated as a separate business from the residual business.

  • An Irish REIT is required, subject to having sufficient distributable reserves, to distribute to its shareholders (by way of dividend), on or before the filing date for its tax return for the accounting period in question, at least 85% of the Property Income of the Property Rental Business arising in each accounting period.

  • A loss incurred by the Property Rental Business cannot be offset against profits of the residual business.

  • Where an asset used for the Residual Business begins to be used for the Property Rental Business, this will generally constitute a taxable market value disposal of the asset, except for capital allowances purposes.

  • The properties in the Property Rental Business are treated as having been sold and reacquired at market value for the purposes of UK corporation tax on chargeable gains immediately before the end of the preceding accounting period.


More Definitions of Rental Business

Rental Business means a business in which the principal use of its engines or equipment units is the rentings or leasinges for profit of, registered engines or equipment units.
Rental Business means the business conducted by the Company and its subsidiaries consisting of the rental, service and supply of uniforms, mats, mops, towels, linens and other rental products.
Rental Business means a business in which the principal use of its engines or equipment units is to temporarily rent or lease for profit, portable engines or equipment units to operators other than the owner(s) of the engine or equipment unit.
Rental Business means the Light --------------- Commercial Rental Business, the Local Consumer Rental Business and the One-Way Consumer Rental Business.
Rental Business means the operation of any hotel, motel, auto or motor court, lodge or cottages, lodging houses, apartment, apartment houses, apartment house hotel or motel, rooming house, trailer court, trailer park, tourist camp, tourist cabins, tourist cottages, or other accommodations having four (4) or more rooms for rent.
Rental Business means the business of granting to any person rights to use any goods other than books whether pursuant to a lease bailment or licence or otherwise, but does not include the business of granting to any person the right to use goods in conjunction with a lease of or licence to occupy or use any real property or, in the case of land held from the Crown for a leasehold estate, such land.

Related to Rental Business

  • special business means all business transacted at a special meeting of shareholders and all business transacted at an annual meeting of shareholders, except consideration of the financial statements, auditor's report, election of directors and reappointment of the incumbent auditor;

  • Local Business means a business serving as a contractor as defined in Business and Professions Code section 7026 or a business supplying construction-related materials that has its principal headquarters or permanently staffed regional office and that has held a business license within the zip codes listed above for Local Hire for a minimum of three months prior to the date the entity submits a bid, contract, or proposal for a Public Project. A Local Business contractor must also be properly registered with the Department of Industrial Relations in accordance with Labor Code section 1725.5. Local Business shall also mean any state or nationally certified minority-owned, women-owned, or disabled veteran business that has performed work for the District or other public agency within the zip codes listed above for Local Hire during the past four years. Certification for a disabled veteran business must be provided to the District. Local Business shall also mean a business that participates in an internship program that is currently approved or recognized by the District. The entity may also apply to obtain District approval of its internship program. The internship program must be approved by the District and must be completed by the end of the specific Public Project or by the next semester immediately after completion of the specific Public Project. Local Business shall also mean any entity that uses apprentices from a District approved apprenticeship program.

  • Principal Business means the primary activity as determined by analyzing the amount of capi- tal, labor, time, attention, and floor space devoted to each business activity and by analyz- ing the sources of net income and gross income. The name, appearance, and advertising of the entity may also be taken into consideration if they are given less weight.

  • Additional Business Centre(s means the city or cities specified as such in the relevant Final Terms;

  • Alarm business means the business by any individual, partnership, corporation, or other entity of selling, leasing, maintaining, servicing, repairing, altering, replacing, moving or installing any alarm system or causing to be sold, leased, maintained, serviced, repaired, altered, replaced, moved or installed any alarm system in or on any building, structure or facility.

  • Retail business means a business which sells its product directly to a consumer.

  • home business means a business, service or profession carried out in a dwelling or on land around a dwelling by an occupier of the dwelling which —

  • Company Business means the business of the Company and its Subsidiaries as presently conducted.

  • the Business means the usual work and activities carried on by the Insured pertaining to his business as specified in the Schedule and no others.

  • Real Estate Business means homebuilding, housing construction, real estate development or construction and the sale of homes and related real estate activities, including the provision of mortgage financing or title insurance.

  • Supply Business means the licensed business of the Licensee and anyaffiliate or related undertaking of the Licensee as a Supplier but shall not include the business carried out by the Board in its capacity as public electricity supplier;

  • Branch business means any insurance business transacted by a branch captive insurance company in this State.

  • Subject Business means the policy or policies that are the subject of the Insurance Business Transfer Plan.

  • Cannabis business means any business activity involving cannabis, including but not limited to cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, testing, dispensing, retailing and wholesaling of cannabis, of cannabis products or of ancillary products and accessories, whether or not carried on for gain or profit.

  • Business has the meaning set forth in the Recitals.

  • Relevant Business means any business or part thereof howsoever carried on involving the supply of Restricted Goods and/or Services;

  • food business means any undertaking, whether for profit or not and whether public or private, carrying out any of the activities related to any stage of production, processing and distribution of food;

  • Parent Business shall have the meaning set forth in the Separation and Distribution Agreement.

  • Micro Business means a company which either:

  • Public business means and includes all matters which relate in any way, directly or indirectly, to the performance of the public body’s functions or the conduct of its business.

  • Hotels means the hotel properties described in Exhibit A hereto, as it may be amended from time to time by mutual agreement of Lessee and Operator to add hotel properties or to delete hotel properties as a result of termination of this Agreement with respect to one or more hotel properties pursuant to the termination provisions set forth in this Agreement. “Hotel” shall mean any hotel set forth on Exhibit A as it may be amended from time to time.

  • Auto business means the business or occupation of selling, repairing, servicing, storing or parking "autos".

  • Resident Business or “Resident Contractor” means an entity that has a valid resident certificate issued by the NM Taxation and Revenue Department pursuant to Section 13-1-22 NMSA 1978.

  • Hotel means any establishment used for the purpose of temporary, overnight lodging for which a fee is paid and reservations are required.

  • Generation Business means the licensed business (if any) of the Licenseeand any affiliate or related undertaking of the Licensee in the generation of electricity or the provision of Ancillary Services;

  • Annual Business Plan means the business plan for the next calendar year made by Party A in accordance with this agreement prior to November 30 every year with the assistant of Party B.