|
|
Tax to be divided, like poor rate.
33 & 34 Vict. c. 46.
|
14. Any person who is liable to pay a rent in respect of any premises in any barony chargeable with any such repayment may deduct from such rent, for each pound of the rent which he is liable to pay, one half of the sum which he has paid under any such grand jury presentment in respect of each pound of the net annual value of such premises as valued under the Acts relating to the valuation of rateable property in Ireland, and so in proportion for any less sum than a pound: Provided always, that it shall not be lawful under this Act for any such person to deduct from the rent payable by him for such premises a larger sum than one half of the amount of the cess which has been paid by him in respect of the same. Any person receiving rent in respect of any premises liable to such payment under grand jury presentment, who also pays a rent in respect of the same, shall be entitled to deduct from the rent so paid by him a sum bearing such a proportion to the amount of the sum deducted from the rent received by him as the rent paid by him bears to the rent received by him.
|
|
| |
Provided always, whenever the net annual value of the whole of the rateable hereditaments occupied by any person having no greater estate or interest therein than a tenancy from year to year, or holding any lease or other contract of tenancy, shall not exceed four pounds, the cess payable in respect of such hereditaments under any presentment pursuant to this Act shall be applotted on the immediate lessor of such person; and, is at the time of applotting any such cess the name of such immediate lessor shall not be accurately known to the person applotting the cess, it shall be sufficient to describe him as “the immediate lessor,” with or without any name or further addition; and such cess shall be held to be duly applotted on him by such description, and shall be recoverable from him accordingly, and all the provisions contained in the sixty-sixth section of the Landlord and Tenant (Ireland) Act, 1870, relative to the payment of grand jury cess in certain cases, and to the making of deductions from rent on account of such payment, shall apply to the cess payable in respect of such hereditaments under any presentment made pursuant to this Act, whether such hereditaments are held under a tenancy created before or after the passing of the said Landlord and Tenant (Ireland) Act, 1870.
|
