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

70 Interpretation: other provisions.

(1) Unless the context otherwise requires— “accounting period” shall be construed in accordance with section 49 above; “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal; “authorised person” means any person acting under the authority of the Commissioners; “the Commissioners” means the Commissioners of Customs and Excise; “conduct” includes any act, omission or statement; “disposal” and “dispose of” shall be construed in accordance with section 40A; “the Environment Agency” means the body established by section 1 of the Environment Act 1995; “fines” means particles produced by a waste treatment process that involves an element of mechanical treatment; “HMRC” means Her Majesty’s Revenue and Customs; “landfill site” has the meaning given by section 40(4); “material” means material of all kinds, including objects, substances and products of all kinds; “the Natural Resources Body for Wales” means the body established by article 3 of the Natural Resources Body for Wales (Establishment) Order 2012 (S.I. 2012/1903); “operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies); “prescribed” means prescribed by an order or regulations under this Part; “registered person” and “registrable person” have the meaning given by section 47(10) above; ... “tax” means landfill tax; “taxable disposal” has the meaning given by section 40 above. “taxable person” means a person who is liable to pay tax on a taxable disposal. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations. (4) This section and sections 68 and 69 above apply for the purposes of this Part.

Your change, as a redline

70 Interpretation: other provisions.

(1) Unless the context otherwise requires— “accounting period” shall be construed in accordance with section 49 above; “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal; “authorised person” means any person acting under the authority of the Commissioners; “the Commissioners” means the Commissioners of Customs and Excise; “conduct” includes any act, omission or statement; “disposal” and “dispose of” shall be construed in accordance with section 40A; “the Environment Agency” means the body established by section 1 of the Environment Act 1995; “fines” means particles produced by a waste treatment process that involves an element of mechanical treatment; “HMRC” means Her Majesty’s Revenue and Customs; “landfill site” has the meaning given by section 40(4); “material” means material of all kinds, including objects, substances and products of all kinds; “the Natural Resources Body for Wales” means the body established by article 3 of the Natural Resources Body for Wales (Establishment) Order 2012 (S.I. 2012/1903); “operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies); “prescribed” means prescribed by an order or regulations under this Part; “registered person” and “registrable person” have the meaning given by section 47(10) above; ... “tax” means landfill tax; “taxable disposal” has the meaning given by section 40 above. “taxable person” means a person who is liable to pay tax on a taxable disposal. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations. (4) This section and sections 68 and 69 above apply for the purposes of this Part.

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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