‘No one has ever made an acontextual statement’11 … and neither does parliament! Context is always important12. In this case, the issue was the meaning of ‘holds an office in an international organisation’ in a tax exemption. The word ‘office’ (at ) ‘must not be read in isolation; it must be read in context’13. This showed permanence was not necessary.
What counted was structure of the organisation, taxpayer status, and terms of engagement. Having neither authority or status as a project manager with a UN body in Sudan, he did not hold any ‘office’. His income, therefore, was not exempt.
This case is from Episode 27 of interpretationNOW!