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Taxes Management Act 1970

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This is the original version (as it was originally enacted).

Northern Ireland

117Action of ejectment in Northern Ireland

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.

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