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.

  • Subject to distributable reserves, it is the policy of I-RES to distribute at least 85% of the Property Income of its Property Rental Business for each accounting period.

  • 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.


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 where 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 One-Way Consumer Rental Business, the --------------- Local Consumer Rental Business, and the Light Commercial Rental Business.
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.
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.

Related to Rental Business

  • 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.

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

  • 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 —

  • Business has the meaning set forth in the Recitals.

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

  • Micro Business means a company which either:

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