Company Law Reform Bill [HL]

It is important that the Bill is as helpful as possible to the reader. That has been the drafting approach throughout. I am pleased that many people have commented that, on the whole, that aim has been achieved. Internal signposts of the sort provided in the parentheses in this clause can be helpful and therefore they have been included. However, they can never be more than signposts and cannot be expected to describe the full effects of the clauses to which they point. The degree of detail they provide is essentially a question of the drafting approach and I am therefore reluctant to accept an amendment that makes changes in this area.