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Limitation of Actions Consultation - Law Commission

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fact that most <strong>of</strong> these causes <strong>of</strong> action have no limitation period is due largely to<br />

historical accident with little if any rational justification, and we believe that they<br />

should mainly be brought within the ambit <strong>of</strong> the core regime. In contrast, there<br />

are, arguably, good policy reasons not to restrict by a limitation period the Inland<br />

Revenue’s right to recover assessed tax and certainly this could not be<br />

contemplated as a recommendation without specifically consulting on it.<br />

13.187 We therefore ask consultees:<br />

(1) whether they agree with our provisional view that a new <strong>Limitation</strong>s<br />

Bill should include a “sweeping-up” or “default” clause stating that<br />

the core regime applies to all causes <strong>of</strong> action unless excluded by<br />

another provision in the Bill (or any other enactment);<br />

385

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