[HMRC Tax Bulletin 11, May 1994]

When milk quota was allocated in 1984 producers received amounts based on production in a reference period. Some producers (the so-called SLOM producers) were not allocated quota because, as a consequence of taking part in an EC scheme for temporary non-production of milk, they did not produce milk in the reference period. So participation in a temporary scheme had the unforeseeable consequence of depriving them of quota.

Following court action SLOM producers were awarded quota to make good their loss. Some people took further action because they had lost income as a result of being temporarily without quota.

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