Cant run code_quality job only on specific branch

Summary

I recently enable code_quality jobs for one of my client wit gitlab-ee 13.0.3 but unfortunately, I can't specify on which branch/tag to run this jobs.

Steps to reproduce

In my current workflow, I do nothing (no CI jobs) on release branches (releasing and packaging are done during tag). I try to override existing rules, to only start jobs on feature and develop branch. Unfortunately i still have the code_quality job at each push on release.

Example Project

Hosted gitlab, so no example sorry. But here is a representative example :

include:
  - template: Code-Quality.gitlab-ci.yml

code_quality:
  rules:
    - if: '$CI_COMMIT_TAG || $CI_COMMIT_BRANCH'
      when: never
    - if: '$CI_COMMIT_REF_NAME =~ /^feature/ || $CI_COMMIT_REF_NAME = develop || $CI_COMMIT_TAG'
      when: always

What is the current bug behavior?

Code quality jobs run on every branches/tags push

What is the expected correct behavior?

Code quality job run only on feature, develop and tag push.

Results of GitLab environment info

Hosted gitlab version 13.0.5-ee setup with helm chart version 4.0.4