Pepper (Inspector of Taxes) v Hart [1993] AC 593 – Finance Act 1976.
- court’s object in interpreting legislation is to give effect, so far as the language permits, to the intention of Parliament.
- purposive approach to construction of statute to give effect to intention of Parliament.
- court may look at white papers and official reports to find the “mischief” aimed at.
- where legislation ambiguous, obscure or absurd the court may consult Hansard.
undefined: unpaid