http://www.legislation.gov.uk/apni/1964/36/section/41Business Tenancies Act (Northern Ireland) 1964An Act to provide security of tenure for certain tenants occupying premises for business, professional or certain other purposes by enabling them to obtain new tenancies in certain cases or in certain circumstances to obtain compensation; to make provision for the payment of compensation in respect of certain improvements to such premises; and for purposes connected therewith.texttext/xmlenStatute Law Database2013-02-182009-10-01 PART II411Out of any money payable under this Part to a tenant by way of compensation for improvements, the landlord shall be entitled to deduct any sum due to him from the tenant under or in respect of the tenancy.2Out of any money due to the landlord from the tenant under or in respect of the tenancy, the tenant shall be entitled to deduct any sum payable under this Part to him by the landlord by way of compensation for improvements.