TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Special laws override general laws when both address same subject matter under legal maxim generalia specialibus non derogant</h1> The legal maxim generalia specialibus non derogant establishes that when general and special laws address the same subject matter, the special law prevails over the general law in that specific area. Courts apply harmonious construction principles, treating the general law as impliedly repealed to the extent covered by the special provision. Where reconciliation between general and specific statutes is impossible, the specific statute ordinarily controls as it provides more detailed treatment of the subject matter. The maxim presumes Parliament intended special provisions to remain exceptional to general enactments unless universal application was clearly intended.
TaxTMI 
TaxTMI 
