(1) This regulation applies despite a statement in a provision of this Part that:
(a) the Code does not apply to a particular matter; or
(b) the Code, other than a particular provision or provisions (the prescribed provision or provisions ), does not apply to a particular matter; or
(c) a particular provision or provisions of the Code (the prescribed provision or provisions ) does not apply to a particular matter.
(2) The Code applies in relation to the particular matter and the prescribed provision or provisions to the extent necessary for the interpretation of the particular matter and the prescribed provision or provisions.
(3) Part 12 of the Code applies in relation to the particular matter and the prescribed provision or provisions to the extent the context permits.