retrospective - definition in the Business English Dictionary - Cambridge Dictionaries Online

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English definition of “retrospective”

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retrospective

adjective
 
 
/ˌretrəʊˈspektɪv/ US   /ˌretrəˈspektɪv/ LAW
if a law, decision, etc. is retrospective, it has effect from a date in the past before it was approved: The new law will not be retrospective. He described stamp duty on property transactions as 'an unfair and retrospective tax' on long-term savers.
→  See also retroactive
(Definition of retrospective from the Cambridge Business English Dictionary © Cambridge University Press)
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