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Proportion of rate to be deducted from rent.
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74. Where the person occupying such property shall be liable to pay a rent in respect of the same, he may deduct from such rent, for each pound of the rent which he shall be liable so to pay, one half of the sum which he shall have paid as rate in respect of each pound of the net annual value (whether such rent shall be greater or less than such net annual value), and so in proportion for any less sum than a pound.
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