Unless other provision is made in that behalf by any enactment, an action of ejectment in Northern Ireland for non-payment of rent shall not be defeated on the ground that the person liable to pay the rent is entitled under the Income Tax Acts to a deduction which would reduce the amount due by him below a year's rent.
Section 117: Action of ejectment in Northern Ireland.
Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk
Part XI: MISCELLANEOUS AND SUPPLEMENTAL
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