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
63 Qualifying material: special provisions.
(1) This section applies for the purposes of section 42 above. (2) The Commissioners may direct that where material is disposed of it must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material; and whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction. (3) The Commissioners may at the request of a person direct that where there is a disposal in respect of which he is liable to pay tax the material disposed of must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material, and— (a) a direction may apply to all disposals in respect of which a person is liable to pay tax or to such of them as are identified in the direction; (b) whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction. (4) If a direction under subsection (3) above applies to a disposal any direction under subsection (2) above shall not apply to it. (4A) Subsections (2) to (4) do not apply where the material disposed of consists of qualifying fines. (5) An order may provide that material must not be treated as qualifying material unless prescribed conditions are met. (6) A condition may relate to any matter the Treasury think fit (such as the production of a document which includes a statement of the nature of the material).
63 Qualifying material: special provisions.
(1) This section applies for the purposes of section 42 above. (2) The Commissioners may direct that where material is disposed of it must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material; and whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction. (3) The Commissioners may at the request of a person direct that where there is a disposal in respect of which he is liable to pay tax the material disposed of must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material, and— (a) a direction may apply to all disposals in respect of which a person is liable to pay tax or to such of them as are identified in the direction; (b) whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction. (4) If a direction under subsection (3) above applies to a disposal any direction under subsection (2) above shall not apply to it. (4A) Subsections (2) to (4) do not apply where the material disposed of consists of qualifying fines. (5) An order may provide that material must not be treated as qualifying material unless prescribed conditions are met. (6) A condition may relate to any matter the Treasury think fit (such as the production of a document which includes a statement of the nature of the material).
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 itThink 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.