European Court of Human Rights.

Mr R Ryssdal, President, Mr R MacDonald, Mr N Valticos, Mrs E Palm, Mr R Pekkannen, Sir John Freeland, Mr P Jambrek, Mr K Jungwiert, Mr E Levits, Mr H Petzold, Registrar, and Mr PJ Mahoney, Deputy Registrar.

Judgment delivered 23 October 1997.

Restitution – Claims for restitution of money paid under regulations subsequently invalidated by decision of House of Lords – Regulations validated by retrospective legislation – Whether refusal of claims contrary to European Convention on Human Rights, art. 1, 6, 14 – Finance Act 1991, s. 53; Finance (No. 2) Act 1992, s. 64.