Under the Legislation Law of China, with regard to the application of different legal provisions governing one and the same matter , the following statements are correct, EXCEPT :
A. Where there is inconsistency between special provisions and the general provisions , the former shall prevail, even if the formulators are not same organ.
B. Where there is inconsistency between the new general provisions and the old special provisions, the former shall prevail, provided the formulators are same
C. Where there is inconsistency between the new provisions and the old provisions, the former shall prevail. even if the formulators are not same organ.
D. Law(s) shall not be retroactive, but the law(s) formulated specially for the purpose of better protecting the rights and interests of citizens, legal persons and other organizations are excepted.