5.—(1) Where a defendant in any proceedings not being an action for rent intends to rely upon any set-off or counterclaim he shall give notice thereof in writing to the plaintiff and to the chief clerk on or before entry day.
(2) Where in any action for rent a defendant intends to rely on a deduction or set-off in respect of debts due by the landlord to the tenant under section 48 of the Landlord and Tenant Law Amendment Act, Ireland, 1860(1) the defendant shall give notice in writing of such intention stating particulars of such deduction or set-off to the plaintiff before the beginning of a period of four days ending on the entry day and, where the defendant intends to rely on the provisions of section 40 of that Act, he shall lodge with the chief clerk the money tendered by him as thereby directed and give notice of such lodgment to the plaintiff before the beginning of a period of four days ending on the entry day.