“…wison LJ in Pollen Estate Trustee Co Ltd v Revenue & Customs Commissioners [2013] EWCA Civ 753; [2013] 1 WLR 3785 at [24] and most recently Zuberi v Lexlaw Ltd [2021] EWCA Civ 6 at [30]. The court seeks to avoid a construction that produces an absurd result, since this is unlikely to have been intended by Parliament. The courts give a …”