S.L. 123.180 Art. 5No cumulative benefits for the same qualification.

Where an individual benefits or has benefited from any tax benefit or any form of financial assistance from the Government or any government agency in terms of any law and the condition or one of the conditions for the entitlement to that benefit or assistance is or was the attainment of an educational qualification by that or any other individual, no tax credit shall be allowable under these rules in respect of that same qualification.