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 IS TO INTERPRETE STATUTE AS DICTATED BY THE STATUTE
The duty of the court is to interpret the words contained in the statute and not go outside the words in search of an interpretation which is convenient to the court or to the parties or one of the parties. Even where the provisions of a statute are hard in the sense that they will...