Information Rights Unit
1 Horse Guards Road
Mr Geoffrey David Green
020 7270 5000
12 June 2020
Dear Mr Green
Freedom of Information Act 2000
Thank you for your enquiry of 22 May 2020, which we have considered under the terms of
the Freedom of Information Act 2000 (the FOI Act).
You asked for the following information:
“I would like to see the correspondence between officials regarding the withdrawal
of APNs when drafting the Finance Act (2014) to understand why the phrase "...it is
to be treated as to never having had effect..." was added, and therefore to better
understand the true consequences of adding that clause.”
Following a search of our records, we can confirm that HM Treasury does not hold
information within the scope of your request.
It is possible that HM Revenue and Customs drafted the legislation, so you may wish to
contact them. Should you wish to do so, details can be found at:
If you have any queries about this letter, please contact us. Please quote the reference
number above in any future communications.
Information Rights Unit
Most documents HM Treasury supplies in response to a Freedom of Information request,
including this letter, continue to be protected by Crown copyright. This is because they will
have been produced by Government officials as part of their work. You are free to use
these documents for your information, for any non-commercial research you may be doing
and for news reporting. Any other re-use, for example commercial publication, will require
the permission of the copyright holder. Crown copyright is managed by The National
Archives and you can find details on the arrangements for re-using Crown copyright
material at: http://www.nationalarchives.gov.uk/information-management/re-using-public-
Your right to complain under the Freedom of Information Act 2000
If you are not happy with this reply, you can request a review by writing to HM Treasury,
Information Rights Unit, 1 Horse Guards Road, London SW1A 2HQ or by emailing us at the
address below. Any review request must be made within 40 working days of the date of
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 of the review, you may apply directly to the
Information Commissioner for a decision. Generally, the Commissioner will not make a
decision unless you have exhausted the complaints procedure provided by HM Treasury
which is outlined above.
The Information Commissioner can be contacted at: The Information Commissioner’s
Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF (or via their website at: