 Pepper ( Inspector of Taxes ) v Hart [ 1992 ] UKHL 3 , is a landmark decision of the House of Lords on the use of legislative history in statutory interpretation . The court established the principle that when primary legislation is ambiguous then , in certain circumstances , the court may refer to statements made in the House of Commons or House of Lords at the time the legislation was enacted .
The case was the first to establish the principle that the court may refer to statements made in the House of Commons or House of Lords at the time the legislation was enacted . The case was a major step in the process of the