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Examples of ‘care and maintenance’ issuesCare and maintenance issues are those which ensure the existing law operates in the way it was intended to operate by correcting technical or drafting defects, removing anomalies or addressing unintended outcomes Examples of ‘care and maintenance’ issues are provided below. These examples are provided for guidance only and you are encouraged to submit your issue even if it does not sit clearly within one of these. However, if your matter is not a care and maintenance issue we will not be able to progress it through TIES. Technical or drafting defectTechnical defects can include situations where it is obvious from the context (say from the wider legislative scheme, or from the explanation in the extrinsic materials) that a word has been omitted. For instance, where the word ‘not’ has been left out of a section of the law but it is clear from the Explanatory Memorandum that the word ‘not’ should have been included in the section. Technical defects can also include spelling or punctuation errors in the published law or incorrect references to other provisions. Anomalies Anomalies can include unintended contradictions between two areas of legislation. For example, two provisions may appear to apply to the one factual situation, but each provision would lead to a very different outcome if it were applied. Another example may include where an outcome of one provision is frustrated by the operation of another provision that was never intended to have that effect. Unintended outcomes Unintended outcomes may include an unnecessary increase in taxpayer compliance costs. Care and maintenance issues can involve minor policy changes, but they typically would not have a significant revenue impact. View practical examples of care and maintenance issues, and those that are not.
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