ITO Section 54

Exemptions and tax provisions in other laws.

No provision in any other law providing for —

• (a) an exemption from any tax imposed under this Ordinance;
• (b) a reduction in the rate of tax imposed under this Ordinance;
• (c) a reduction in tax liability of any person under this Ordinance; or
• (d) an exemption from the operation of any provision of this Ordinance,

shall have legal effect unless also provided for in this Ordinance.