839Deduction under section 76 of ICTA not to exceed commercial rentU.K.
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(1)Subsection (3) applies to the calculation of the deduction under section 76 of ICTA allowed for the non-excluded element of the payment within section 835(2) or 836(2).
(2)For the purposes of this section the non-excluded element of a payment is the element of the payment not excluded under section 843 (service charges etc).
(3)The deduction must not exceed the commercial rent for the period for which the payment is made (see section 844 or 845).