(1) In this section -
"appropriate percentage'', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
"residential premises" means property held under a tenancy, being -
(a) a building or part of a building used or suitable for use as a dwelling, and
(b) land which the occupier of a building or part of a building used as a dwelling has for his or her own occupation and enjoyment with the building or part of a building as its garden or grounds of an ornamental nature;
"rent" includes any periodical payment in the nature of rent made in return for a special possession of residential premises or for the use, occupation or enjoyment of residential premises, but does not include so much of any rent or payment as -
(a) is paid or made to defray the cost of maintenance of or repairs to residential premises for which in the absence of agreement to the contrary the tenant would be liable,
(b) relates to the provision of goods or services,
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