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StatuteTaxes Management Act 1970

Section 117 — Taxes Management Act 1970: Action of ejectment in Northern Ireland.

Text of the provision Official document

Action of ejectment in Northern Ireland. 117 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.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.