Propose a change

Finance Act 2021

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

What to do with it
As published

120 Late payment interest and repayment interest: VAT

(1) Schedule 29 contains amendments of FA 2009 relating to late payment interest, repayment interest and VAT. (2) Schedule 29 comes into force on such day as the Treasury may by regulations appoint. (3) Different days may be appointed for different purposes. (4) The Treasury may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision in Schedule 29. (5) The Treasury may by regulations make provision that is consequential on Schedule 29. (6) Regulations under subsection (5) may— (a) include provision amending, repealing or revoking any provision of an Act or subordinate legislation whenever passed or made (including this Act and any Act amended by it); (b) make supplementary, incidental, transitional, transitory or saving provision. (7) In subsection (6) “subordinate legislation” has the same meaning as in the Interpretation Act 1978. (8) The power to make regulations under subsection (4) or (5) includes power to make different provision for different purposes. (9) Regulations under this section are to be made by statutory instrument. (10) A statutory instrument containing (whether alone or with other provision) regulations under subsection (5) that amend or repeal provision made by an Act is subject to annulment in pursuance of a resolution of the House of Commons.

Your change, as a redline

120 Late payment interest and repayment interest: VAT

(1) Schedule 29 contains amendments of FA 2009 relating to late payment interest, repayment interest and VAT. (2) Schedule 29 comes into force on such day as the Treasury may by regulations appoint. (3) Different days may be appointed for different purposes. (4) The Treasury may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision in Schedule 29. (5) The Treasury may by regulations make provision that is consequential on Schedule 29. (6) Regulations under subsection (5) may— (a) include provision amending, repealing or revoking any provision of an Act or subordinate legislation whenever passed or made (including this Act and any Act amended by it); (b) make supplementary, incidental, transitional, transitory or saving provision. (7) In subsection (6) “subordinate legislation” has the same meaning as in the Interpretation Act 1978. (8) The power to make regulations under subsection (4) or (5) includes power to make different provision for different purposes. (9) Regulations under this section are to be made by statutory instrument. (10) A statutory instrument containing (whether alone or with other provision) regulations under subsection (5) that amend or repeal provision made by an Act is subject to annulment in pursuance of a resolution of the House of Commons.

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 it

Think 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.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds