# Taxes Management Act 1970, Section 117: Action 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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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/117 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.