§ Mr. Sean Hughesasked the Chancellor of the Exchequer on what occasions since June 1979 his Department had to introduce amending legislation to (a) legislation introduced since June 1979 because of doubts about legality or because such legislation had been successfully challenged in the courts and (b) amend or withdraw orders introduced since June 1979, because of doubts about legality or because such orders had been successfully challenged in the courts.
§ Mr. Norman Lamont[pursuant to his reply, 26 January 1987, c. 86]: From time to time it has been necessary to propose tax legislation in Finance Bills or to make statutory instruments amending past legislation in the light of court decisions or legal advice. It is not, however, possible always to distinguish whether amending legislation is necessary because:
- a. the courts or legal advice demonstrated that the original legislation did not meet its original intention, or
- b. there were new developments in the external environment which the original legislation did not deal with appropriately, or
- c. subsequent experience showed that the original intention behind the legislation needed to be amended.
It is not therefore practicable without disproportionate cost to provide the information sought.