“…ive to modify primary legislation, it should be resolved by a restrictive approach. Mr Segan QC also relied upon R (Ingenious Media plc) v HMRC [2016] UKSC 54; [2016] 1 WLR 4164 at [19]-[20] per Lord Toulson JSC and J v Welsh Ministers [2018] UKSC 66; [2019] 2 WLR 82 at [24] per Baroness Hale of Richmond PSC.…”