§ Mr. Peter BottomleyTo 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. MaplesThere 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.