Finance (No. 2) Act 2015
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
48 Aggregates levy: restoration of exemptions
(1) The provisions of Part 2 of FA 2001 (aggregates levy) that were amended or repealed by section 94 of FA 2014 (removal of certain exemptions with effect from 1 April 2014) have effect, and are to be treated as having had effect at all times on or after 1 April 2014, as if the amendments and repeals made by that section had not been made. (2) Accordingly, sections 94 and 95 of FA 2014 are repealed. (3) Part 2 of FA 2001, as amended by subsection (1), is further amended in accordance with subsections (4) and (5). (4) In section 17 (meaning of “aggregate” and “taxable aggregate”), in each of subsections (3)(f) and (4)(a)— (a) after “lignite,” insert “ or ”, and (b) omit “or shale”. (5) In section 18(2) (meaning of “exempt process”), after paragraph (c) insert— (ca) in the case of aggregate consisting of shale, any process consisting of a use of the shale that— (i) is not a use of it as material or support in the construction or improvement of any structure, and (ii) is not mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material. (6) The repeal of section 94 of FA 2014 is to be treated as having come into force on 1 August 2015, and the amendments made by subsections (3) to (5) are to be treated as having come into force on 1 April 2014.
48 Aggregates levy: restoration of exemptions
(1) The provisions of Part 2 of FA 2001 (aggregates levy) that were amended or repealed by section 94 of FA 2014 (removal of certain exemptions with effect from 1 April 2014) have effect, and are to be treated as having had effect at all times on or after 1 April 2014, as if the amendments and repeals made by that section had not been made. (2) Accordingly, sections 94 and 95 of FA 2014 are repealed. (3) Part 2 of FA 2001, as amended by subsection (1), is further amended in accordance with subsections (4) and (5). (4) In section 17 (meaning of “aggregate” and “taxable aggregate”), in each of subsections (3)(f) and (4)(a)— (a) after “lignite,” insert “ or ”, and (b) omit “or shale”. (5) In section 18(2) (meaning of “exempt process”), after paragraph (c) insert— (ca) in the case of aggregate consisting of shale, any process consisting of a use of the shale that— (i) is not a use of it as material or support in the construction or improvement of any structure, and (ii) is not mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material. (6) The repeal of section 94 of FA 2014 is to be treated as having come into force on 1 August 2015, and the amendments made by subsections (3) to (5) are to be treated as having come into force on 1 April 2014.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.