Interpretation Act 2005 section 7

Supplemental provision to sections 5 and 6

Section 7 sets out the materials a court may refer to when interpreting ambiguous or outdated provisions of legislation under sections 5 and 6 of the Act.

  • When a court is trying to resolve ambiguity or adapt legislation to changed circumstances, it may look beyond the bare text of the law itself.
  • The court may consider all accompanying materials that form part of the official signed and enrolled text of the legislation.
  • This applies to Acts of the current Oireachtas, Acts of the former Irish Free State parliament, and any other Acts, in each case by reference to the corresponding official enrolled text.
  • A published copy of an Act that courts are required to take judicial notice of is presumed to be a true copy of the official enrolled text unless the contrary is shown.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.