Apportionment Act 1871

In the construction of this Act –

rents includes all periodical payments or renderings in lieu of or in the nature of rent;

annuities includes salaries and pensions;

dividends includes (besides dividends strictly so called) all payments made by the name of dividend, bonus, or otherwise out of the revenue of trading or other public companies divisible between all or any of the members of such respective companies, whether such payments shall be usually made or declared at any fixed times or otherwise; and all such divisible revenue shall, for the purposes of this Act, be deemed to have accrued by equal daily increment during and within the period for or in respect of which the payment of the same revenue shall be declared or expressed to be made, but the said word dividend does not include payments in the nature of a return or reimbursement of capital.