15—Where land subject to tenancy at will
When any person has been in possession or in receipt of the profits of any
land or in receipt of any rent as tenant at will, the right to the person
entitled subject thereto or of the person through whom he claims to make an
entry or distress or bring an action to recover that land or rent shall be
deemed to have first accrued either at the determination of that tenancy at
will or at the expiration of one year next after the commencement of that
tenancy, at which time that tenancy shall be deemed to have determined:
Provided that no mortgagor or cestui que trust , shall be deemed a tenant at
will within the meaning of this section to his mortgagee or trustee.