Substantive clause qualification: exemption depends on furnishing the prescribed declaration, qualifying the preceding enactment under proviso. A substantive clause creates the exemption and a proviso qualifies or excepts from that exemption by imposing a condition; thus the exemption becomes ... Summary
Substantive clause qualification: exemption depends on furnishing the prescribed declaration, qualifying the preceding enactment under proviso.
A substantive clause creates the exemption and a proviso qualifies or excepts from that exemption by imposing a condition; thus the exemption becomes available only if the proviso's prescribed requirement-such as furnishing a prescribed declaration-is complied with.
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