Finance (No. 2) Act 2023
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
231 Meaning of entity
(1) In this Part “entity” means— (a) a company, or (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) any ... arrangement that results in the preparation of separate financial accounts in respect of the activities carried out under the arrangement (such as a partnership or trust). (2) An entity which is, or is part of, a national, regional or local government is not to be regarded as an entity for the purposes of this Part. (3) Sections 232 to 238 make further provision about entities including provision— (a) treating permanent establishments as entities, (b) defining various particular types of entities, and (c) about when entities are “tax transparent”.
231 Meaning of entity
(1) In this Part “entity” means— (a) a company, or (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) any ... arrangement that results in the preparation of separate financial accounts in respect of the activities carried out under the arrangement (such as a partnership or trust). (2) An entity which is, or is part of, a national, regional or local government is not to be regarded as an entity for the purposes of this Part. (3) Sections 232 to 238 make further provision about entities including provision— (a) treating permanent establishments as entities, (b) defining various particular types of entities, and (c) about when entities are “tax transparent”.
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.