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Oral answer to question provided on Tuesday, 9 November 1999 in the House of Lords, by Lord McIntosh of Haringey (Labour).


McIntosh of Haringey, Lord

This is an answer to the Oral question asked on Tuesday, 9 November 1999 by Lord Chesham (Conservative).

Question
Whether the statement of the Baroness Hollis of Heigham that 'It is a general principle of English and Scottish law that retrospective legislation should be avoided wherever possible' (HL Deb, 13 October c502) applies to conditionally exempt items for inheritance tax purposes.

Secondary information

Type
Oral answer to question
Reference
606 c1247 
Session
1998-99
Chamber / Committee
House of Lords chamber
Subjects
Artworks House of Lords composition Legislation Inheritance tax Peers Reform Tax allowances Taxation Writs of summons
Legislation
House of Lords Bill 1998/99
Finance Act 1998