To ask Her Majesty's Government further to the remarks by Lord McKenzie of Luton on 14 October (Official Report, House of Lords, col. 295) on the Non-Domestic Rating Regulations 2009, whether they will place in the Library of the House a copy of the note on whether primary legislation would be required to stop backdated liabilities of port taxes. [HL6124]
The note I referred to at the debate was an informal briefing note informing me that the legal opinion provided by the Ports Lobby group had been received by the department. This note is no longer available to be put into the House Library.
The department is considering the content of the legal opinion provided.