ction 277 or sections 279 to 282 a deduction in calculating the profits of any property business carried on by the tenant; andsection 295 caps the total relief which can be given by reference to a premium or other sum brought into account in calculating the profits of a property business under section 277 or sections 279 to 282 to the amount of that receipt.1173.Section 287 is based on section 37(