Ireland's General Anti-Avoidance Rule and the Rule of Irish Law

2.5Reference to extraneous material in statutory interpretation Resort to extraneous evidence can be had in Canada in determining the purpose of statute. It can be done in the UK where the abilit...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.