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Methods of statutory interpretation

Methods of statutory interpretation Introduction to statutory interpretation The aim of statutory interpretation is to arrive at the legal meaning of legislation, or in other words, the meaning that conveys the legislative intention. The primary indication of legislative intention is the legislative text, read in context and having regard to its purpose. The court should aim to give effect to the purpose of legislation by interpreting its language, so far as possible, in a way which best gives effect to that purpose. In other words, the courts’ basic approach to interpretation is purposive, and every enactment is to be given a purposive construction. There is a presumption that the grammatical meaning of an enactment is the meaning intended by the legislator. Where an enactment is capable of only one meaning and other interpretative principles or factors do not raise any real doubt as to that meaning, the enactment is to be given its plain meaning. In this case, the plain meaning will align with the legislative purpose. But where there...

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What is the required form of statement in the acquisition, disposal or transfer of ownership exception in regulation 4(i) of the Business Contract Terms (Assignment of Receivables) Regulations 2018, SI 2018/1254?

What is the required form of statement in the acquisition, disposal or transfer of ownership exception in regulation 4(i) of the Business Contract Terms (Assignment of Receivables) Regulations 2018, SI 2018/1254? The Regulations The general law is that the parties to a contract can restrict or prohibit the ability to assign rights arising under the contract. The law on the assignment of receivables was, in certain circumstances, altered by the Business Contract Terms (Assignment of Receivables) Regulations 2018 (Assignment of Receivables Regulations), SI 2018/1254 which came into force on 23 November 2018. The Assignment of Receivables Regulations, SI 2018/1254 were passed pursuant to powers conferred by sections 1 and 161(2) of the Small Business, Enterprise and Employment Act 2015 and apply to contracts entered into on or after 31 December 2018. The effect of the Assignment of Receivables Regulations, SI 2018/1254 is to invalidate restrictions or prohibitions on the assignment of receivables in certain types of contract. A ‘receivable’ is defined in the Assignment of Receivables Regulations,...

What is the purposive approach to statutory interpretation?

What is the purposive approach to statutory interpretation? Purposive (teleological) construction The purposive approach has its roots in legal systems based on civil codes. It is a method of statutory interpretation which considers the purpose of the provision and interprets the provision in accordance with that purpose. In contrast, the literal approach interprets the meaning of the statute based primarily on its wording. For early authority acknowledging the concept of purposive construction see Stock v Frank Jones (Tipton) Ltd per Viscount Dilhorne: 'It is now fashionable to talk of a purposive construction of a statute, but it has been recognised since the 17th century that it is the task of the judiciary in interpreting an Act to seek to interpret it 'according to the intent of them that made it' The purposive approach is derived from the European ‘teleological’ approach, which focuses on the spirit and purpose of the legislation. Purposive construction as applied in the UK tends to be more literal and should be considered in...

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Supreme Court considers Sharia-compliant funding and SDLT liability (Project Blue Ltd v HMRC)

Tax analysis: The Supreme Court has ruled that, notwithstanding the provision of relief from stamp duty land tax (SDLT) under the Finance Act 2003 (FA 2003) for sub-sales and Sharia-compliant transactions respectively, the steps taken by the respondent purchaser of land and its bank to make the funding Sharia-compliant did not result in the respondent avoiding liability to pay SDLT. Roger Thomas QC, of Pump Court Tax Chambers, examines the decision.

What’s Next for the dividend exemption?

Tax analysis: How does the decision in Next Brand Limited affect tax lawyers following the introduction of the dividend exemption? David Goldberg QC of Gray’s Inn Tax Chambers believes this case illustrates the need to read every tax statute with great care to determine the purpose at which it is aimed.