Finance Act 2014
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
229 Defined terms used in Chapter 3
In this Chapter— “the accelerated payment” has the meaning given by section 223(2); “accelerated payment notice” has the meaning given by section 219(1); “arrangements” has the meaning given by section 201(4); “the asserted advantage” has the meaning given by section 219(3); “the chosen arrangements” has the meaning given by section 219(3), except in Schedule 32 where it has the meaning given by paragraph 3(3) of that Schedule; “the denied advantage” has the meaning given by section 220(5), except in paragraph 4 of Schedule 32 where it has the meaning given by paragraph 4(4) of that Schedule; “designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part; “follower notice” has the meaning given by section 204(1); “HMRC” means Her Majesty's Revenue and Customs; “P” has the meaning given by section 219(1); “partner payment notice” has the meaning given by paragraph 3 of Schedule 32; “relevant tax” has the meaning given by section 200; “tax advantage” has the meaning given by section 201(2); “tax appeal” has the meaning given by section 203; “tax enquiry” has the meaning given by section 202(2).
229 Defined terms used in Chapter 3
In this Chapter— “the accelerated payment” has the meaning given by section 223(2); “accelerated payment notice” has the meaning given by section 219(1); “arrangements” has the meaning given by section 201(4); “the asserted advantage” has the meaning given by section 219(3); “the chosen arrangements” has the meaning given by section 219(3), except in Schedule 32 where it has the meaning given by paragraph 3(3) of that Schedule; “the denied advantage” has the meaning given by section 220(5), except in paragraph 4 of Schedule 32 where it has the meaning given by paragraph 4(4) of that Schedule; “designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part; “follower notice” has the meaning given by section 204(1); “HMRC” means Her Majesty's Revenue and Customs; “P” has the meaning given by section 219(1); “partner payment notice” has the meaning given by paragraph 3 of Schedule 32; “relevant tax” has the meaning given by section 200; “tax advantage” has the meaning given by section 201(2); “tax appeal” has the meaning given by section 203; “tax enquiry” has the meaning given by section 202(2).
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