Finance Act 2001
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
90 Repayment supplements: claim for relief involving two or more years
(1) Section 824 of the Taxes Act 1988 (repayment supplements) is amended as follows. (2) After subsection (2B) insert— (2C) Subsection (1) above shall apply to a repayment made by the Board as a result of a claim for relief under— (a) paragraph 2 of Schedule 1B to the Management Act (carry back of loss relief), (b) paragraph 3 of that Schedule (relief for fluctuating profits of farming etc.), or (c) Schedule 4A to this Act (relief for fluctuating profits of creative artists etc.), as if it were a repayment falling within that subsection. . (3) In subsection (3), after paragraph (aa) insert— (ab) if the repayment is a repayment as a result of a claim for relief under any of the provisions mentioned in subsection (2C) above, the relevant time is the 31st January next following the year that is the later year in relation to the claim; . (4) This section applies in relation to repayments made after the passing of this Act.
90 Repayment supplements: claim for relief involving two or more years
(1) Section 824 of the Taxes Act 1988 (repayment supplements) is amended as follows. (2) After subsection (2B) insert— (2C) Subsection (1) above shall apply to a repayment made by the Board as a result of a claim for relief under— (a) paragraph 2 of Schedule 1B to the Management Act (carry back of loss relief), (b) paragraph 3 of that Schedule (relief for fluctuating profits of farming etc.), or (c) Schedule 4A to this Act (relief for fluctuating profits of creative artists etc.), as if it were a repayment falling within that subsection. . (3) In subsection (3), after paragraph (aa) insert— (ab) if the repayment is a repayment as a result of a claim for relief under any of the provisions mentioned in subsection (2C) above, the relevant time is the 31st January next following the year that is the later year in relation to the claim; . (4) This section applies in relation to repayments made after the passing of this Act.
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.