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226(1)Section 839 (deduction under section 76 of ICTA not to exceed commercial rent) is amended as follows.U.K.
(2)In subsection (1), for “the deduction under section 76 of ICTA allowed for” substitute “ the amount to be taken into account as mentioned in section 835(2)(c) or 836(2)(c) in respect of ”.
(3)In subsection (3), for “The deduction” substitute “ The amount of the payment to be taken into account ”.
(4)In the heading, omit “under section 76 of ICTA”.