196 Rates due from owner may be recovered from occupier.U.K.
When the owner of any rateable property is rated in respect thereof under the authority of this or the special Act, and the rate remains unpaid for three months, the commissioners or their collector may demand the amount of such rate from the occupier for the time being of such rateable property, and on nonpayment thereof may recover the same by distress and sale of his goods and chattels in like manner as rates may be recovered from the occupier of any property liable to be rated; and every such occupier shall be entitled to deduct from the rent payable by him to such owner so much as was so paid by or recovered from him.