Difference between Provisos and Exceptions

 In statutory interpretation, both provisos and exceptions are used to limit the scope of a general rule, but they differ in their placement, purpose, and how they affect the burden of proof in court.

Difference between Provisos and Exceptions

Feature	Proviso	Exception
Language	Usually starts with "Provided that..."	Usually starts with "Except," "Save," or "Nothing in this section shall apply to..."
Scope	Qualifies or restricts the preceding main clause.	Excludes a category of cases from the entire rule.
Burden of Proof	The person claiming the benefit of the proviso must prove they fit the condition.	The person alleging a violation must often prove the case doesn't fall under the exception.
Dependency	Heavily dependent on the main section; it is a "sub-rule."	More independent; it defines the "limits" of the law.
Construction	If the main rule and proviso are irreconcilable, the proviso (being the later thought) sometimes prevails.	An exception is read as a part of the original definition of the rule’s reach.