Where a hereditament is let to the occupier for a term not exceeding three months—
(a) the occupier shall be entitled to deduct any amount paid by him in respect of rates upon that hereditament s from the rent due or accruing due to the owner, and every such payment shall be a valid discharge of the rent to the extent of the rates so paid ;
(b) the occupier shall not be compelled to pay to the rating authority at any one time or within any four weeks a greater amount by way of rates than would be due for one quarter of the year.