The position of the law is that when interpreting statutes, the provisions of the statute are to be taken as a whole and the review of any section therein cannot be severed from other sections. – H.M. Ogunwumiju, JCA. ITV v. Edo Internal Revenue (2014) – CA/B/20/2013
SPECIAL PROVISIONS DEROGATE FROM GENERAL PROVISIONS
The law is settled that in the interpretation of statutes, special things derogate from general things (generalibus specialia derogat). Where there is a conflict between two legislations one of which is special on a subject and the other legislation is general in nature, the legislation that is special in nature shall supersede.
– H.M. Ogunwumiju, JCA. ITV v. Edo Internal Revenue (2014) – CA/B/20/2013