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Regulatory Enforcement and Sanctions Bill [Lords]
11:15 am

Mark Prisk (Shadow Minister, Business, Enterprise and Regulatory Reform; Hertford and Stortford, Conservative)
I beg to move amendment No. 46, in schedule 2, page 43, line 30, leave out paragraph 3.
This is purely a probing amendment, so we seek not to delete, but to clarify. Paragraph 3 relates to matters of tax, including stamp duty land tax. Can the Minister tell us whether the effect of the paragraph is intended to be retrospective?
