(1) Where, but for the repeal by section 24(3) of the Finance Act, 2002, of the provision concerned, a person would, in computing the amount of a surplus or deficiency in respect of rent from any premises -

(a) be entitled to a deduction, or

(b) be deemed to have received an amount as rent,

under -

(i) section 325, 326 or 327,

(ii) section 334, 335 or 336,

(iii) section 346, 347 or 348,

(iv) section 356, 357 or 358, or

(v) section 361, 362, or 363,

then, notwithstanding that repeal, the person is entitled to that deduction or is deemed to have received that amount as rent, as the case may be, under this Chapter, and accordingly this Chapter applies with any modifications necessary to give effect to this subsection.