Finance Act 2004
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
305A Introduction
(1) This Part makes provision about the disclosure of information in relation to arrangements, or proposed arrangements, that enable, or might be expected to enable, a person to obtain a tax advantage. (2) Among other things, this Part— (a) imposes duties to provide information to HMRC (and others); (b) allows HMRC to allocate reference numbers in relation to arrangements and proposed arrangements (in cases where the disclosure duties have been complied with and in other cases); (c) makes provision about publication of information about arrangements and proposed arrangements, and persons involved in their supply; (d) makes provision about penalties.
305A Introduction
(1) This Part makes provision about the disclosure of information in relation to arrangements, or proposed arrangements, that enable, or might be expected to enable, a person to obtain a tax advantage. (2) Among other things, this Part— (a) imposes duties to provide information to HMRC (and others); (b) allows HMRC to allocate reference numbers in relation to arrangements and proposed arrangements (in cases where the disclosure duties have been complied with and in other cases); (c) makes provision about publication of information about arrangements and proposed arrangements, and persons involved in their supply; (d) makes provision about penalties.
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