S.L. 123.173 Art. 8Exclusions. S.L. 123.26 S.L. 123.26

(1) When a person claims, for a year of assessment, a deduction in terms of article 14(1)(f) or (j) of the Act in respect of property consisting of offices as defined in these rules, the Deduction of Expenses in respect of Immovable Property Rules shall not apply to the deductions that may be claimed by that person in respect of that property for that year or for any subsequent year.

(2) When a person claims, for a year of assessment, a deduction in terms of the Deduction of Expenses in respect of Immovable

Property Rules in respect of property consisting of offices as defined in these rules, that person may not claim deductions under article 14(1)(f) or (j) of the Act in respect of that property for that year or for any subsequent year.

(3) When, for any year of assessment, the tax on rental income derived by a person from property consisting of offices as defined in these rules is determined in accordance with the provisions of article 31D of the Act, that person shall not be entitled to claim deductions under article 14(1)(f) or (j) of the Act in respect of that property for that year or for any subsequent year.