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Imperial Tobacco Ltd v The Lord Advocate [2012] CSIH 9 (Inner House)

Imperial Tobacco Ltd v The Lord Advocate [2012] CSIH 9 (Inner House)


Citation: Imperial Tobacco Ltd v The Lord Advocate [2012] CSIH 9 (Inner House)

Link to case on WorldLII.

Rule of thumb: If explanatory notes for an Act are passed after the Act has actually been passed, do they have any value? No, not really – they are no different to any other standard law textbook - it is only explanatory notes accompanying the Bill in its passage through Parliament which have interpretative value.

Judgment:

at [13]: This case affirmed an important point in jurisprudence. The Court rejected the value of Explanatory Notes passed after an Act has been passed – these are basically just a run-of-the-mill legal textbook and not an interpretative aid: 'They accordingly do not have the interpretative value which explanatory notes which accompany a Bill in its passage through Parliament can have because the latter can provide an objective setting or contextual scene for the statute or contain a clear assurance by the executive in Parliament about the meaning of the provision', Lord President

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Warning: This is not professional legal advice. This is not professional legal education advice. Please obtain professional guidance before embarking on any legal course of action. This is just an interpretation of a Judgment by persons of legal insight & varying levels of legal specialism, experience & expertise. Please read the Judgment yourself and form your own interpretation of it with professional assistance.