Exception with regard to offices.

(2.) Offices shall be excepted from the operation of the last-preceding section during two periods of four weeks each in every year for the purposes of their half-yearly balances.

(3.) Where a shop and office are conjoined in one in the same building and under the one tenancy the two divisions shall not be compelled to close on two different days, but the entire closing of both on the day appointed for closing the shop shall free the office from the necessity of closing on Saturday, unless Saturday shall be the day appointed for the closing of shops, in which case both shall close on that day.