1 Horse Guards Road London SW1A 2HQ
Information Rights Unit
Tel: 0207 270 4558
Nigel Jagger
Fax: 0207 270 4861
www.hm-treasury.gov.uk
request-10756-
[email address]
[email address]
Ref: 9/353
Email/18868/2009
15 May 2009
Dear Mr Jagger
Freedom of Information Act 2000: use of retrospective tax provisions
in the last 20 years
Thank you for your enquiry dated 20 April. In your email you asked the following
question:
•
Can the Treasury confirm on how many occasions retrospective tax provisions
have been used in the past 20 years. By “retrospective provision”, I refer to the
following definition given in the Joint Committee on Human Rights 12th Report
(12th May 2004, Finance Bill subsection 1.48):
“A retrospective provision would be one which levied the charge in respect of the
benefit enjoyed in previous years.”
•
Can they also list the relevant Acts. Eg. Section 58 Finance Act 2008
The Freedom of Information Act 2000 confers a right of access to recorded
information. To bring your enquiry clearly within the scope of the Act, we have
interpreted it as a request for recorded information. We have interpreted your first
question as asking how many times “retrospective provision” has been included in
legislation over the past twenty years.
Following a search of our records, I can confirm that HM Treasury does not hold
recorded information matching the description you have provided. However, we are
able to advise that the information requested is already publicly available. Information
in this category engages the absolute exemption at section 21 of the Freedom of
Information Act 2000, however, it is not always easy to locate information and we
hope that you find the following helpful:
The UK Stat
ute Law Database (http://www.statutelaw.gov.uk/) is the official revised
edition of UK legislation published online. The site includes an advanced search
function that allows rapid searching of the entire text of primary and secondary
legislation for specific search terms; it is not necessary to know the specific titles of
legislation, as a search can be also be limited by terms in the legislation’s title, such
as ‘finance’ or ‘tax’. A preliminary investigation suggests your request could be
answered by using this website.
If you have any queries about this letter, please contact me. It will be helpful to us if
you remember to quote the reference number above in any future communications.
Melanie Scoulding
Information Rights Unit
On behalf of HM Treasury
Your right to complain under the Freedom of Information Act 2000
If you are not happy with this reply, you may request a review by writing to HM Treasury, Information
Rights Unit, 2/S2, 1 Horse Guards Road, London SW1A 2H
Q. Email [email address] Any review request must be made within 2 months of the date of this letter.
It would assist our review if you set out which aspects of the reply concern you and why you are
dissatisfied.
If you are not content with the outcome your complaint, you may apply directly to the Information
Commissioner for a decision. General y, the ICO cannot make a decision unless you have exhausted the
complaints procedure provided by the Treasury. The Information Commissioner can be contacted at: The
Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.
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