Eclipse Film – Explanatory Notes can be more valuable than white papers

In reviewing Explanatory Notes which indicated that the provision under consideration was not intended to change the law, the UK Upper Tribunal quoted approvingly obiter comments in the House of Lords to the effect that Explanatory Notes may be more valuable than "pre-parliamentary aids" such as white papers, as they have a closer connection to the actual legislation.

Neal Armstrong.  Summaries of Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC) under Statutory Interpretation – Hansard, etc. and s. 248(1) – business.