Section 14. Apportionment of liability for tax when lands or buildings are let and rateable value exceeds amount of rent.

(1) If any land or building assessed to tax is lot, and the rateable value thereof exceeds the amount of rent payable in respect thereof to the person from whom, under the provisions of section 8, the tax is leviable, that person shall be entitled to receive from his tenant the difference between the amount of the tax levied upon him and the amount which would be leviable upon him if the tax were calculated on the amount of rent payable to him. (2) If the land or building is sub-let and its rateable value exceeds the amount of rent payable in respect thereof to the tenant by his sub-tenant, or the amount of rent, payable in respect thereof to a sub-tenant by the person holding under the sub-tenant the tenant shall be entitled to receive from his sub-tenant or as the case may be, the sub-tenant shall be entitled to receive from the person holding under him, the difference between any sum recovered under the preceding sub-section from such tenant or sub-tenant and the amount of tax which would be leviable in respect of the said land or building if the rateable value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant receives and the amount of rent which he pays.