If the court determines that regulations that impose a tax charge are unlawful but decides that this should be prospective only, is the consequence that the taxes raised before the date are “treated” as having been lawfully raised?
Judicial Review and Courts Bill
Proceeding contribution from
Lord Falconer of Thoroton
(Labour)
in the House of Lords on Monday, 21 February 2022.
It occurred during Committee of the Whole House (HL)
and
Debate on bills on Judicial Review and Courts Bill.
Type
Proceeding contribution
Reference
819 c68
Session
2021-22
Chamber / Committee
House of Lords chamber
Subjects
Librarians' tools
Timestamp
2023-03-17 15:27:50 +0000
URI
http://hansard.intranet.data.parliament.uk/Lords/2022-02-21/22022176000025
In Indexing
http://indexing.parliament.uk/Content/Edit/1?uri=http://hansard.intranet.data.parliament.uk/Lords/2022-02-21/22022176000025
In Solr
https://search.parliament.uk/claw/solr/?id=http://hansard.intranet.data.parliament.uk/Lords/2022-02-21/22022176000025