1. The previous Chapter has focused mainly on the words used in our tax legislation. But as shown by the examples of rewritten law published at the end of 1995, there is another important aspect of making that legislation easier to understand and to use. That is, how the words are laid out on the page. Our December 1995 report said that any rewrite should use a variety of techniques to improve the clarity of legislation, including modern design and layout.
2. There is a widespread view that every message can be improved by the manner of its delivery, and that complex written material can be made easier to understand by the use of well-designed typography. Rewriting the statute on plain language principles will benefit users, but we consider that, to maximise those benefits, any improvement in the language in which tax concepts are framed should also be matched by improvements in the appearance of the rewritten statute.
Whose layout?
3. The format of primary tax legislation is set out authoritatively in only one place, the Vellum of the relevant Act in the form given Royal Assent. From this the Queen's Printer's copy is taken. There are similar authoritative formats for secondary legislation such as Statutory Instruments. Decisions on
the extent of any changes rest with Parliament, and we shall be seeking the views of the House Authorities.
4. Other publishers, including HMSO on behalf of the Inland Revenue, will continue to display the text of legislation in the way they think best, but we would hope that if we are successful in our aim, the rewritten legislation presented in a new typography will provide the standard for others to follow.
Aspects of design and layout
5. We will seek to ensure that the page layout appears attractively clear and inviting to the eye, rather than dense, cluttered and difficult to read. To achieve this, we feel we must address:
6. We must also include matters such as the typeface, size of type, and the appropriate use of highlighting and italics, along with the form and position of the title of the Act, section numbers and headings, notes, definitions and page numbers. And we will cover the size, weight and tinting of the paper on which the legislation is printed.
7. Readers of a particular page of statute will need to know at a glance which Act they are looking at, but once known the title of the Act should not distract from the text. They need to be able to see the section number at all times, and to be able to navigate easily between sections which might be separated by many pages, or be in separate volumes. They need to know quickly what the provision is about so that they read all of what is relevant, but do not have to read that which is not. The layout of the text of the provision should be accessible and aid rather than hinder the logical order of the propositions. Signposts and notes should be clear but not distract from the main text. And the rules will need to be consistent within the Act, including material inserted at a later date, and between the Act and schedules to the Act.
8. Whatever the typography, it must be useful not only in the original Act, but also if any part is separately reproduced. So we will avoid formats which cannot stand alone as a single page, which will not copy successfully a number of times or are not capable of fax transmission.
9. Design and layout is clearly a subjective area, and one in which one person's preference might be regarded by another as no improvement at all. The background paper to the report included examples of rewritten legislation from a number of sources, all using different layouts. Extracts are at Annex 2 to this document. Of these, the redraft of the Rent-a-Room Relief (Schedule 10 F(No.2)A 1992) by the Special Committee of Tax Law Consultative Bodies has attracted particularly favourable responses. But we need to know what it is about this layout, or others, that users feel should be adopted where possible.
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