“…Mr Mitchell reminded us of the classic authorities on statutory interpretation. If the words of a statute are clear, then (per Lord Reid in IRC v Hinchy [1960] AC 748, cited by Lord Edmund-Davies in Duport Steels Ltd v Sirs [1980] 1 WLR 142 at…”
“…hat it can be given a strained interpretation where that is necessary to avoid absurd or perverse consequences: see, for example, Inland Revenue Comrs v Hinchy [1960] AC 748, 768 (Lord Reid), and R (Edison First Power Ltd) v Central Valuation Officer [2003] 4 All ER 209, paras 25 (Lord Hoffmann) and 116 (Lord Millett). Indeed, even…”