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
As published
62 Intangible fixed assets: oil licences
(1) Section 809 of CTA 2009 (oil licences) is amended as follows.
(2) After subsection (1) insert—
(1A) The reference in subsection (1) to an oil licence or an interest in an oil licence includes all goodwill, and any intangible asset, which relates to, derives from or is connected with an oil licence or an interest in an oil licence.
(3) In subsection (2), for “subsection (1)” substitute “ this section ”.
(4) In subsection (4), for “subsection (1)” substitute “ this section ”.
(5) The amendments made by this section have effect in relation to accounting periods beginning on or after 23 March 2011 (and, in relation to those accounting periods, are to be treated as always having had effect).
(6) For the purposes of subsection (5), an accounting period beginning before, and ending on or after, 23 March 2011 is to be treated as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.
Your change, as a redline
62 Intangible fixed assets: oil licences
(1) Section 809 of CTA 2009 (oil licences) is amended as follows.
(2) After subsection (1) insert—
(1A) The reference in subsection (1) to an oil licence or an interest in an oil licence includes all goodwill, and any intangible asset, which relates to, derives from or is connected with an oil licence or an interest in an oil licence.
(3) In subsection (2), for “subsection (1)” substitute “ this section ”.
(4) In subsection (4), for “subsection (1)” substitute “ this section ”.
(5) The amendments made by this section have effect in relation to accounting periods beginning on or after 23 March 2011 (and, in relation to those accounting periods, are to be treated as always having had effect).
(6) For the purposes of subsection (5), an accounting period beginning before, and ending on or after, 23 March 2011 is to be treated as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.
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