Revenue eBrief No. 265/24
31 October 2024
Revenue Legislative Services’ Guide to Interpreting Legislation
Update to Tax and Duty Manual Part 01-00-06 - Revenue Legislative Services’ Guide to Interpreting Legislation.
Further clarity provided in section 7 with regard to the decision in Elliss v BP [1987] 59 TC 474, and its effect on how the term "shall" is to be interpreted in legislation.