(m)    subject to paragraph (k), an expenditure, loss or allowance, contemplated in section 11, which relates to any employment of, or office held by, any person (other than an agent or representative whose remuneration is normally derived mainly in the form of commissions based on his or her sales or the turnover attributable to him or her) in respect of which he or she derives any remuneration, as defined in paragraph 1 of the Fourth Schedule, other than –

(i)      any contributions to a pension fund, provident fund or retirement annuity fund as may be deducted from the income of that person in terms of section 11F;

[Subparagraph (i) substituted by section 56 of Act 31 of 2013 and section 35 of Act 17 of 2017 effective on 1 March 2016]

 

(ii)     any allowance or expense which may be deducted from the income of that person in terms of section 11(c), (e), (i) or (j);

 

(iiA)  any deduction which is allowable under section 11(nA) or (nB);

 

(iii)    any deduction which is allowable under section 11(a) in respect of any premium paid by that person in terms of an insurance policy, to the extent that –

 

(aa)   it covers that person against the loss of income as a result of illness, injury, disability or unemployment; and

 

(bb)   the amounts payable in terms of that policy as contemplated in item (aa) constitutes or will constitute income as defined; and

(iv)    any deduction which is allowable under section 11(a) or (d) in respect of any rent of, cost of repairs of or expenses in connection with any dwelling house or domestic premises, to the extent that the deduction is not prohibited under paragraph (b);