Propose a change

Finance Act 1996

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

40 Charge to tax.

(1) Tax shall be charged on a taxable disposal made in England ... or Northern Ireland . (2) A taxable disposal takes place where material is disposed of and either— (a) the disposal is made at a landfill site (see subsection (4)), or (b) the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site. (3) For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal. (4) Land is a landfill site at a given time if at that time— (a) a permit under regulations made under— (i) section 2 of the Pollution Prevention and Control Act 1999, or (ii) Article 4 of the Environment (Northern Ireland) Order 2002 (S.I. 2002/3153 (N.I. 7)), is in force in relation to the land and authorises deposits or disposals in or on the land, (b) a waste management licence issued under Part 2 of the Waste and Contaminated Land (Northern Ireland) Order 1997 (S.I. 1997/2778 (N.I. 19)) (waste on land) is in force in relation to the land and authorises deposits in or on the land, or (c) a licence under any provision for the time being having effect in Northern Ireland and corresponding to section 35 of the Environmental Protection Act 1990 (waste management licences) is in force in relation to the land and authorises disposals in or on the land.

Your change, as a redline

40 Charge to tax.

(1) Tax shall be charged on a taxable disposal made in England ... or Northern Ireland . (2) A taxable disposal takes place where material is disposed of and either— (a) the disposal is made at a landfill site (see subsection (4)), or (b) the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site. (3) For this purpose a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal. (4) Land is a landfill site at a given time if at that time— (a) a permit under regulations made under— (i) section 2 of the Pollution Prevention and Control Act 1999, or (ii) Article 4 of the Environment (Northern Ireland) Order 2002 (S.I. 2002/3153 (N.I. 7)), is in force in relation to the land and authorises deposits or disposals in or on the land, (b) a waste management licence issued under Part 2 of the Waste and Contaminated Land (Northern Ireland) Order 1997 (S.I. 1997/2778 (N.I. 19)) (waste on land) is in force in relation to the land and authorises deposits in or on the land, or (c) a licence under any provision for the time being having effect in Northern Ireland and corresponding to section 35 of the Environmental Protection Act 1990 (waste management licences) is in force in relation to the land and authorises disposals in or on the land.

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
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