https://www.taxtmi.com/caselaws?id=168457 Where statutory language is ambiguous, obscure, or absurd, limited reference may be made to clear ministerial statements in Hansard as an aid to construction without infringing article 9 of the Bill of Rights 1688, because the court is giving effect to enacted words rather than questioning parliamentary proceedings. Applying that approach, the taxable benefit under section 63 of the Finance Act 1976 was valued by the marginal or additional cost to the employer, not by an average-cost apportionment of total expenses, because the parliamentary materials showed that this was Parliament's intended meaning and the language was capable of bearing it. en-us Thu, 26 Nov 1992 00:00:00 +0530 Tue, 03 Mar 2015 15:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168457 Where statutory language is ambiguous, obscure, or absurd, limited reference may be made to clear ministerial statements in Hansard as an aid to construction without infringing article 9 of the Bill of Rights 1688, because the court is giving effect to enacted words rather than questioning parliamentary proceedings. Applying that approach, the taxable benefit under section 63 of the Finance Act 1976 was valued by the marginal or additional cost to the employer, not by an average-cost apportionment of total expenses, because the parliamentary materials showed that this was Parliament's intended meaning and the language was capable of bearing it. Case-Laws Income Tax Thu, 26 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168457