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(3) Where any sum whatsoever in respect of land, an interest in which is purchased under this section, is or becomes due to the Land Commission by the vendor, in respect of any period ending on or before the day on which the Land Commission obtain possession of the land, the Land Commission, notwithstanding, anything contained in any contract, may deduct that sum (including costs and expenses, if any, properly incurred in seeking the recovery thereof) from the purchase price. For the purposes of this sub-section, where any purchase annuity, annual sum or other payment is payable under the Land Purchase Acts in respect of the land and the date on which the Land Commission obtain possession of the land is not a gale day, such purchase annuity, annual sum or other payment shall be apportioned up to that date and shall be deemed to have accrued from day to day.
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