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Proportion to be deducted where a person pays rent, who also receives rent.
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75. Where any person receiving rent in respect of any rateable property shall also pay a rent in respect of the same, he shall be entitled to deduct from the rent so paid by him a sum bearing such a proportion to the amount of rate deducted from the rent received by him as the rent paid by him bears to the rent received by him: Provided always, that every lessor rated as aforesaid instead of any occupier of rateable property shall be entitled to deduct from any rate paid by him in respect of such property a sum bearing such a proportion to one half of the entire rate on such property as the rent paid by him bears to the net annual value of such property.
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