Propose a change

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

What to do with it
As published

72C Appeals in relation to a decision notice under section 72B

(1) An officer may appeal— (a) the decision to give a decision notice under section 72B, including on the grounds that the company is not liable to the penalty under section 72A to which the decision notice relates; (b) the amount of the specified portion. (2) Notice of an appeal must— (a) state the ground of appeal, and (b) be given in writing to HMRC before the end of the period of 30 days beginning with the day on which the decision notice was given to the officer. (3) The provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this section as they have effect in relation to an appeal against an assessment to income tax.

Your change, as a redline

72C Appeals in relation to a decision notice under section 72B

(1) An officer may appeal— (a) the decision to give a decision notice under section 72B, including on the grounds that the company is not liable to the penalty under section 72A to which the decision notice relates; (b) the amount of the specified portion. (2) Notice of an appeal must— (a) state the ground of appeal, and (b) be given in writing to HMRC before the end of the period of 30 days beginning with the day on which the decision notice was given to the officer. (3) The provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this section as they have effect in relation to an appeal against an assessment to income tax.

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
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds