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Finance Act 2020

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

100 Joint and several liability of company directors etc

(1) Schedule 13 makes provision for individuals to be jointly and severally liable, in certain circumstances involving insolvency or potential insolvency, for amounts payable to the Commissioners for Her Majesty's Revenue and Customs by bodies corporate or unincorporate. (2) A reference in Schedule 13 to a tax liability of a company does not include— (a) any tax liability that relates to a period ending before the day on which this Act is passed; (b) any tax liability (other than one that relates to a period) arising from an event or default occurring before that day. (3) For the purposes of subsection (2), a tax liability relates to a period if— (a) the liability arises in respect of a particular tax year, accounting period or other period, or (b) the amount of the liability is calculated by reference to a particular period. (4) A reference in paragraph 5 of Schedule 13 to a penalty does not include any penalty in respect of which the determination to impose the penalty, or (as the case may be) the commencement of proceedings before the tribunal for the penalty to be imposed, occurs before the day on which this Act is passed.

Your change, as a redline

100 Joint and several liability of company directors etc

(1) Schedule 13 makes provision for individuals to be jointly and severally liable, in certain circumstances involving insolvency or potential insolvency, for amounts payable to the Commissioners for Her Majesty's Revenue and Customs by bodies corporate or unincorporate. (2) A reference in Schedule 13 to a tax liability of a company does not include— (a) any tax liability that relates to a period ending before the day on which this Act is passed; (b) any tax liability (other than one that relates to a period) arising from an event or default occurring before that day. (3) For the purposes of subsection (2), a tax liability relates to a period if— (a) the liability arises in respect of a particular tax year, accounting period or other period, or (b) the amount of the liability is calculated by reference to a particular period. (4) A reference in paragraph 5 of Schedule 13 to a penalty does not include any penalty in respect of which the determination to impose the penalty, or (as the case may be) the commencement of proceedings before the tribunal for the penalty to be imposed, occurs before the day on which this Act is passed.

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