Theorem. If A, B, C are sets, then (B \ A) (C \ A) = (B C) \ A.

We give two proofs, the first using a known set identity and the second
showing that each side is a subset of the other.
Proof 1. Using the definition of relative complement and the distributive law
for intersection over union, we have
(B \ A) (C \ A) = (B Ac ) (C Ac )
= (B C) Ac
= (B C) \ A.

Proof 2. Let x (B \ A) (C \ A). Then either x B \ A or x C \ A (or
both). In the first case, x B and x
/ A, so x (B C) \ A. In the second
case, x C and x
/ A, so x (B C) \ A.
Conversely, suppose that x (B C) \ A. Then x
/ A, but x B or x C.
Thus either x B \ A or x C \ A, i.e. x (B \ A) (C \ A).