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February–May 2007
Published online by Cambridge University Press: 28 August 2007
1 Cocks v Manners (1871) LR 12 Eq 547; Gilmour v Coats [1949] AC 426.
2 Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531.
3 S 7 inserted 1B(3)2.
4 Available at <http://www.charitycommission.gov.uk>, accessed 21 March 2007.
5 Cm 7057, available at <http://www.culture.gov.uk/NR/rdonlyres/D1933A0E-14F6-4AE0-8DDF-E6745380E88B/0/hrp_whitepaper_doc1.pdf>, accessed 15 April 2007.
6 For England, Ecclesiastical Exemption: the way forward, and for Wales, A Review of the System of Ecclesiastical Exemption in Wales – see (2006) Ecc LJ 348.
7 HC Deb (2007–07) 20 March cc 43–44 WS, emphasis added.
8 Equality Act 2006 (c 3).
9 In what is maybe a sign of the times, the guidance notes are only available online, at <http://www.communities.gov.uk/pub/104/GuidanceonNewMeasurestoOutlawDiscriminationonGroundsofReligionorBelief_id1510104.pdf> (religion or belief) and <http://www.communities.gov.uk/pub/103/GuidanceonnewmeasurestooutlawdiscriminationonthegroundsofsexualorientationPart3t_id1510103.pdf> (sexual orientation), accessed 3 May 2007. There are also exceptions in relation to some public functions, including education.
10 Equality Act (Sexual Orientation) Regulations 2007 (SI/2007/1263), available at <http://www.opsi.gov.uk/si/si2007/20071263.htm>, accessed 25 April 2007.
11 The House of Lords: reform, Cm 7027 (London, 2007), para 6.22.
12 Ibid, para 6.24.
13 HC Deb (1975–76) 912 c 613.
14 HC Deb (2006–07) 3 July 2007 c 817.
15 And it has been observed by more than one commentator that we have heard this all before, in the shape of Community Land Tax and Development Land Tax, both of which fizzled out.
16 Vernon Coaker in reply to a written question from John Austin: HC Deb (2006–07) 21 May 2007 c 1063W.
17 DfES Guidance to Schools on School Uniform Related Policies, available at <http://www.dfes.gov.uk/consultations/conDocument.cfm?consultationId=1468>, accessed 20 March 2007.
18 Para 1.1.
19 [2006] UKHL 15 and [2007] EWHC 298 (Admin).
20 Para 2.1.
21 Para 2.6.
22 Para 2.7.
23 Ms Rosie Winterton in reply to a written question from Paul Goodman: HC Deb (2006–07) 14 March 2007 c 446W.
24 HL Deb (2005–06) 20 April 2006 cGC575, in which the Minister, Lord Warner, said ‘Noble Lords can carry on chewing their tobacco or taking their snuff unimpeded by the Bill. Joss sticks cannot be smoked, so they are not covered by the Bill, and the same applies to incense’.