HC Deb 14 May 1991 vol 191 c105W
Mr. Peter Bottomley

To ask the Chancellor of the Exchequer when, other than following the Woolwich case, the Treasury has proposed retrospective legislation to have the effect of reversing a granted application for judicial review or a successful appeal against assessment.

Mr. Maples

There have been two instances of such legislation in recent years: section 62 of the Finance Act 1987 and section 116 of the Finance Act 1989.