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
MEANING OF “SUBJECT TO”
Megarry J in Clerk Ltd. v. Inland Revenue Commissioners (1973) 2 All E.R.513 at 520: “The phrase ‘subject to’ is a simple provision which merely subjects the provisions of the subject subsection to the provisions of the master subsections. Where there is no clash, the phrase does nothing; if there is collision the phrase shows what is to prevail.”