§ Dawn Primarolo
The Tax Law Rewrite project aims to bring clarity to our direct tax legislation, making the tax system more accessible to taxpayers and their advisers. The project is continuing to make good progress. The publication today of a second Technical Discussion Document, which takes forward the debate on 'purposive drafting', is a further milestone towards a clearer and more user-friendly tax system. Copies of the document have been placed in the Libraries of the House. 'Purposive drafting' describes a variety of techniques for making the underlying purpose of a block of legislation clearer to the reader.
I am keen that anyone with an interest takes this opportunity to comment on the role purposive techniques might play in rewriting tax legislation. The Government believe consultation with all those involved in taxation is the key to the success of the project to rewrite tax law. The publication of this document does not necessarily mean that the project will employ any of the approaches described in it. But we will keep the matter under review.