Non-Obstante Clause

A non-obstante clause is a statutory device introduced with the phrase “Notwithstanding anything contained in…”. Its purpose is to ensure that the provision in which it appears prevails over any other section that may conflict with it. In effect, it serves as an overriding instruction from the legislature, clarifying that this provision must be followed even if other parts of the law point in a different direction. Such clauses are frequently seen in areas like taxation, company legislation, banking regulation, and other complex statutes to minimise interpretational disputes.

Example:

If a tax provision begins with “Notwithstanding anything contained in any other provision…”, followed by a rule granting a full deduction, the meaning is that this deduction will operate even if another section of the law prescribes a contrary treatment.