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Taxation

June 15, 2009

Question written on 15/06/2009

To ask the Chancellor of the Exchequer what his most recent assessment is of the application of the Rees Rules on the introduction of retrospective legislation in light of HM Revenue and Customs’ announcement of 1 April 2009 on employment loss planning; and if he will make a statement.

Answered by Stephen Timms

The Rees Rules continue to provide a useful guide when Ministers consider retrospective legislation and were considered in connection with the announcement I made on 1 April 2009.