s 2 Interpretation
2. In this Act —“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 the respective companies, whether the payments are usually made or declared at any fixed times or otherwise; and all that 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 is declared or expressed to be made, but does not include payments in the nature of a return or reimbursement of capital; “rents” includes all periodical payments or renderings in lieu of or in the nature of rent.