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Note the following:

1. Ìý

   (a)ÌýÌýÌýÌý A Finance Act must be read as a whole. If the clearly expressed scheme of the Act so requires, particular expressions may have to be read in a sense which would not be the natural one if they were taken by themselves¹. This enables the court to consider the words of a section in the context of the Act, whether or not there is any ambiguity. Where there is an ambiguity the scheme of the Act may resolve it².

2. Ìý

   (b)ÌýÌýÌýÌý The words of the legislation must be construed in their context³. Few words in the English language have a natural or ordinary meaning in the sense that they must be so read that their meaning is entirely independent of context⁴. No one should profess to understand any part of a statute or any other document before he has read the whole of it. Until he has done so he is not entitled to say that it, or any part of it, is clear