*58Contrary to landlord’s second argument on appeal, it is equally clear that a landlord is not entitled to collect vacancy increases while a rent reduction order is in effect. Rent Stabilization Law (RSL) (Administrative Code of City of NY) § 26-514 states that, during the pendency of a rent reduction order, “[t]he owner shall also be barred from applying for or collecting any further rent increases” (emphasis added). Until January of 2014, RSC § 2523.4 (a) (1) similarly stated that a rent reduction order will “bar the owner from applying for or collecting any further increases in rent. . . until such services are restored” (emphasis added). While some courts, relying on DHCR opinion letters, have held that, because vacancy increases are set by statute (RSL § 26-511 [c] [5-a]; see also RSC § 2522.8 [a] [implementing RSL § 26-511 (c) (5-a)]), they are not frozen by rent reduction orders (see e.g. IG Second Generation Partners v Young, NYLJ, May 1, 2002 at 22, col 6 [Civ Ct, NY County 2002]), there has never been language in RSL § 26-514 or RSC § 2523.4 (a) (1) from which a court could conclude that the phrases “any further rent increases” or “any further increases in rent” referred only to increases set by the New York City Rent Guidelines Board and not to increases set by statute or regulation (cf. Bradbury v 342 W. 30th St. Corp., 84 AD3d 681 [2011]). Indeed, a 2014 amendment to RSC § 2523.4 (a) (1) clarified that “any further increases in rent” includes “increases pursuant to section 2522.8 of this Title” (vacancy increases).