The tax courts are also affected by complexity, because they are responsible for interpreting the letter of the law and must also try to discern the intent behind some of the more complex provisions in the Act. [...] The Technical Tax Amendments Act, 2012, introduced in the House of Commons on November 21, 2012, will improve both the predictability and clarity of the tax code by dealing with a decade-old backlog of legislative proposals. [...] But comprehensive tax reform does stand a chance of gaining public and political support if the general public and the business community are aware of the underlying benefits of the reform. [...] In terms of prioritizing what to eliminate, one suggestion was that an examination of the intended user of the credit and the outcome of that use be undertaken, and that this might reveal instances where certain tax incentives or relief provided in the past have outlived their usefulness, and no longer achieve the purpose for which they were established. [...] During the tax summit, the OTS representatives told participants that a number of factors were examined when the UK set its mind on simplifying and streamlining its tax code – including if a particular tax measure was continuing to serve a valid policy rationale, and the cost and impact of changing or repealing a tax relief or exemption.