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Partners, joint tenants: separate claims.
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148.—The following persons having joint interests, that is to say—
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(a) coparceners, joint tenants, or tenants in common of the profits of any property; and
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(b) joint tenants, or tenants of land or tenements in partnership, being in the actual and joint occupation thereof in partnership, who are entitled to the profits thereof in shares,
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may claim any allowance or deduction under sections 134 to 145 according to their respective shares and interests, and any such claims may be dealt with in the same manner as in the case of several interests:
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Provided that profits arising from the occupation of lands shall not be separately charged if the lands are let or underlet without the lessor relinquishing the possession thereof or if the lessee is not exclusively in the possession and occupation of the lands.
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