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

121 Promoters of tax avoidance schemes

(1) Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with Schedule 30. (2) Part 1 of that Schedule contains— (a) amendments about “stop notices”, which prohibit the promotion of arrangements of a description specified in the notice, and (b) amendments about the application of Schedule 36 to FA 2008 (information and inspection powers) in connection with Part 5 of FA 2014. (3) Part 2 of that Schedule contains amendments in connection with providing for persons (whether or not they carry on a business) to be treated as carrying on business as a promoter as a result of their connection to other persons. (4) Part 3 of that Schedule contains amendments about powers to give a person a conduct notice or monitoring notice as a result of the transfer of a business, a part of a business, or property of a business to that person. (5) Part 4 of that Schedule contains miscellaneous amendments of Part 5 of FA 2014. (6) The amendments made by that Schedule, other than the amendments made by paragraphs 20, 21 and 27 of that Schedule, have effect— (a) from the day on which this Act is passed, and (b) for the purposes of determining whether a person meets a threshold condition (within the meaning of Part 5 of FA 2014), or a condition in subsections (11) to (13) of Section 237A of FA 2014, in a period of three years ending on or after that day.

Your change, as a redline

121 Promoters of tax avoidance schemes

(1) Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with Schedule 30. (2) Part 1 of that Schedule contains— (a) amendments about “stop notices”, which prohibit the promotion of arrangements of a description specified in the notice, and (b) amendments about the application of Schedule 36 to FA 2008 (information and inspection powers) in connection with Part 5 of FA 2014. (3) Part 2 of that Schedule contains amendments in connection with providing for persons (whether or not they carry on a business) to be treated as carrying on business as a promoter as a result of their connection to other persons. (4) Part 3 of that Schedule contains amendments about powers to give a person a conduct notice or monitoring notice as a result of the transfer of a business, a part of a business, or property of a business to that person. (5) Part 4 of that Schedule contains miscellaneous amendments of Part 5 of FA 2014. (6) The amendments made by that Schedule, other than the amendments made by paragraphs 20, 21 and 27 of that Schedule, have effect— (a) from the day on which this Act is passed, and (b) for the purposes of determining whether a person meets a threshold condition (within the meaning of Part 5 of FA 2014), or a condition in subsections (11) to (13) of Section 237A of FA 2014, in a period of three years ending on or after that day.

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.

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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