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

46 Power to vary.

(1) Provision may be made by order to produce the result that— (a) a disposal which would otherwise be a taxable disposal (by virtue of this Part as it applies for the time being) is not a taxable disposal; (b) a disposal which would otherwise not be a taxable disposal (by virtue of this Part as it applies for the time being) is a taxable disposal. (2) Without prejudice to the generality of subsection (1) above, an order under this section may— (za) confer exemption by reference to guidance (as it has effect from time to time) issued by— (i) a body established by or under any enactment, or (ii) a government department or an agency of a government department, to the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4); (a) confer exemption by reference to certificates issued by the Commissioners and to conditions set out in certificates; (b) allow the Commissioners to direct requirements to be met before certificates can be issued; (c) provide for reviews and appeals relating to decisions about certificates. (3) Provision may be made under this section in such way as the Treasury think fit (whether by amending this Part or otherwise).

Your change, as a redline

46 Power to vary.

(1) Provision may be made by order to produce the result that— (a) a disposal which would otherwise be a taxable disposal (by virtue of this Part as it applies for the time being) is not a taxable disposal; (b) a disposal which would otherwise not be a taxable disposal (by virtue of this Part as it applies for the time being) is a taxable disposal. (2) Without prejudice to the generality of subsection (1) above, an order under this section may— (za) confer exemption by reference to guidance (as it has effect from time to time) issued by— (i) a body established by or under any enactment, or (ii) a government department or an agency of a government department, to the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4); (a) confer exemption by reference to certificates issued by the Commissioners and to conditions set out in certificates; (b) allow the Commissioners to direct requirements to be met before certificates can be issued; (c) provide for reviews and appeals relating to decisions about certificates. (3) Provision may be made under this section in such way as the Treasury think fit (whether by amending this Part or otherwise).

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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