“… Beer submitted that the judge was correct to find that the March 2015 version of Annex U was clarificatory. He relied on Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701 at 1715-1716 (per Lord Diplock), to the effect that it is legitimate for Parliament to clarify the law by making clear in a later statute how ambiguous languag…”
“…uity or difficulty in its interpretation, it should not be interpreted by reference to the legislation which it repealed (Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701 per Lord Diplock at 1711).…”