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.”
COURT WILL GIVE PLAIN MEANING TO STATUTORY PROVISION
It is a Statutory provision which is clear and unambiguous. In such a situation, the duty of the court, is to give effect to the ordinary plain meaning of the words without resorting to any external aid. See the case of Chief Joseph A. Okotie-Eboh v. Chief James Ehiowo Manager & ors. (2004) 12 SCNJ...