Section DA 3 — Income Tax Act 2007: Effect of specific rules on general rules

DA 3 Effect of specific rules on general rules Supplements to general permission (1) A provision in any of subparts DB to DZ may supplement the general permission. In that case, a person to whom the provision applies does not have to satisfy the general permission to be allowed a deduction. Express reference needed to supplement (2) A provision in any of subparts DB to DZ takes effect to supplement the general permission only if it expressly states that it supplements the general permission. Relationship of general limitations to supplements to general permission (3) Each of the general limitations overrides a supplement to the general permission in any of subparts DB to DZ , unless the provision creating the supplement expressly states otherwise. Relationship between other specific provisions and general permission or general limitations (4) A provision in any of subparts DB to DZ may override any 1 or more of the general permission and the general limitations. Express reference needed to override (5) A provision in any of subparts DB to DZ takes effect to override the general permission or a general limitation only if it expressly states that— (a) it overrides the general permission or the relevant limitation; or (b) the general permission or the relevant limitation does not apply. Part E (6) No provision in Part E (Timing and quantifying rules) supplements the general permission or overrides the general permission or a general limitation. Defined in this Act: deduction , general limitation , general permission , supplement , Compare: 2004 No 35 s DA 3