No I haven’t. I’ve said the PL have introduced measures which might be lawful. They appear to have removed the ingredients (perhaps save one) which made the rules unlawful. It remains to be seen whether the rules are actually unlawful.
Generally regulations do not have retrospective application. If you decide in 2025 that smoking in public is unlawful you can’t prosecute someone for doing that in 2024 (though Parliament can do what it wants, and if it specifically says “this law has retrospective effect” that’s the end of it. But the PL is not Parliament.)
I think, if I have understood you correctly, and I’m not sure I have, you are not distinguishing between actual retrospective effect and apparent retrospective effect. The former is where the law changes, so that an act that was not criminal at the time it was committed becomes criminal after the event. This is exceptionally rare for obvious reasons.
What is more common is something that looks like it has retrospective effect but doesn’t really when you analyse it properly. So for instance, the provision that permits a certain leeway to be given in relation to shareholder loans in the 21-24 period isn’t really retrospective, because it relates to assessments that are carried out from 2025 onwards. How you look at something historically and whether you retrospectively criminalise it are two different things
My apologies if I haven’t understood you correctly.