nevip
welfare rights adviser, sefton metropolitan borough council, liverpool.
Member since 22nd Jan 2004
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RE: 50+ element & Carers Allowance
Fri 14-Dec-07 12:05 PM |
Hi Victoria
While there are situations where there is silence between limbs of regulations the word “and” should be read in where the usual construction should have the word “or” read in and vice versa, I don’t believe that this is one of them and I agree with your interpretation.
In CSTC/76/06 the commissioner, at paragraph 15, states ‘(s)o far as the ordinary grammatical construction is concerned, I agree with the submission on behalf of HMRC. Where one has a list, it is usually only necessary to insert “and” or “or” between the two last items on the list to make clear that the list is in the former instance cumulative or, in the latter, a set of alternatives. One may offer a child, for example, “vanilla, strawberry and chocolate ice cream” (in which case the normal inference is that all three ice cream flavours will be provided) or, on the contrary, “vanilla, chocolate or strawberry ice cream”, in which case the child is put to a choice’.
Regards Paul
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