Reviewed case brief
Inland Revenue Commissioners v. Frere
[1965] AC 402
## Summary
- Court
- House of Lords
- Year
- 1965
- Subjects
- Interpretation of Statutes
- Reviewed
- 2026-06-28
Rule established
Where a word appears in different sections of the same statute, there is a presumption of uniform meaning (same word, same meaning throughout). However, this presumption yields where the context clearly requires a different meaning in different sections.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[1965] AC 402
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.