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

43 Material removed from water.

(1) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which— (a) has been removed (by dredging or otherwise) from water falling within subsection (2) below, and (b) formed part of or projected from the bed of the water concerned before its removal. (2) Water falls within this subsection if it is— (a) a river, canal or watercourse (whether natural or artificial), or (b) a dock or harbour (whether natural or artificial). (3) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which— (a) has been removed (by dredging or otherwise) from water falling within the approaches to a harbour (whether natural or artificial), (b) has been removed in the interests of navigation, and (c) formed part of or projected from the bed of the water concerned before its removal. (4) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which— (a) consists of naturally occurring mineral material, and (b) has been removed (by dredging or otherwise) from the sea in the course of commercial operations carried out to obtain substances such as sand or gravel from the seabed. (5) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which comprises material falling within subsection (1) or (3) and other material which has been added to that material for the purpose of securing that it is not liquid waste.

Your change, as a redline

43 Material removed from water.

(1) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which— (a) has been removed (by dredging or otherwise) from water falling within subsection (2) below, and (b) formed part of or projected from the bed of the water concerned before its removal. (2) Water falls within this subsection if it is— (a) a river, canal or watercourse (whether natural or artificial), or (b) a dock or harbour (whether natural or artificial). (3) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which— (a) has been removed (by dredging or otherwise) from water falling within the approaches to a harbour (whether natural or artificial), (b) has been removed in the interests of navigation, and (c) formed part of or projected from the bed of the water concerned before its removal. (4) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which— (a) consists of naturally occurring mineral material, and (b) has been removed (by dredging or otherwise) from the sea in the course of commercial operations carried out to obtain substances such as sand or gravel from the seabed. (5) A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which comprises material falling within subsection (1) or (3) and other material which has been added to that material for the purpose of securing that it is not liquid waste.

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.

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