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
As published
49 Section 48: meaning of “relevant operating expenses”
(1) This section supplements section 48.
(2) The “relevant operating expenses” of a group, in relation to a specified category of revenues, means any expenses of a member of the group attributable to the earning of UK digital services revenues within the specified category, except excluded expenses.
(3) “Excluded expenses” means any expenses—
(a) in respect of interest (or anything equivalent, from a commercial perspective, to interest),
(b) attributable to the acquisition of a business or part of a business,
(c) occurring otherwise than in the normal course of business,
(d) resulting from a change in the valuation of any tangible or intangible asset, or
(e) in respect of any tax (arising under the law of any territory).
(4) Where expenses are attributable to—
(a) the earning of UK digital services revenues within the specified category, and
(b) anything else,
the expenses are to be treated as relevant operating expenses to such extent as is just and reasonable.
(5) In this section “specified” has the meaning given by section 48.
Your change, as a redline
49 Section 48: meaning of “relevant operating expenses”
(1) This section supplements section 48.
(2) The “relevant operating expenses” of a group, in relation to a specified category of revenues, means any expenses of a member of the group attributable to the earning of UK digital services revenues within the specified category, except excluded expenses.
(3) “Excluded expenses” means any expenses—
(a) in respect of interest (or anything equivalent, from a commercial perspective, to interest),
(b) attributable to the acquisition of a business or part of a business,
(c) occurring otherwise than in the normal course of business,
(d) resulting from a change in the valuation of any tangible or intangible asset, or
(e) in respect of any tax (arising under the law of any territory).
(4) Where expenses are attributable to—
(a) the earning of UK digital services revenues within the specified category, and
(b) anything else,
the expenses are to be treated as relevant operating expenses to such extent as is just and reasonable.
(5) In this section “specified” has the meaning given by section 48.
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.
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.