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
9 Determining the appropriate percentage for a car: tax year 2020-21 only
(1) For the tax year 2020-21, Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) has effect with the following modifications. (2) In section 139 (car with a CO2 emissions figure: the appropriate percentage)— (a) in the table in subsection (1), in the second column of the entry for a car with a CO2 emissions figure of 0, for “2%” substitute “ 0% ”, and (b) in subsection (7) before paragraph (a) insert— (za) section 139A (recently registered cars), . (3) After section 139 insert— Section 139: recently registered car with CO2 emissions figure 139A In its application in relation to a car that is first registered on or after 6 April 2020, section 139 has effect as if— (a) for the table in subsection (1) there were substituted— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 0% Car with CO2 emissions figure of 1 - 50 Car with electric range figure of 130 or more | 0% Car with electric range figure of 70 - 129 | 3% Car with electric range figure of 40 - 69 | 6% Car with electric range figure of 30 - 39 | 10% Car with electric range figure of less than 30 | 12% Car with CO2 emissions figure of 51 - 54 | 13% Car with CO2 emissions figure of 55 - 59 | 14% Car with CO2 emissions figure of 60 - 64 | 15% Car with CO2 emissions figure of 65 - 69 | 16% Car with CO2 emissions figure of 70 - 74 | 17% (b) in subsection (3)(a) for “20%” there were substituted “ 18% ”. (4) In section 140 (car without a CO2 emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “ 0% ”.
9 Determining the appropriate percentage for a car: tax year 2020-21 only
(1) For the tax year 2020-21, Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) has effect with the following modifications. (2) In section 139 (car with a CO2 emissions figure: the appropriate percentage)— (a) in the table in subsection (1), in the second column of the entry for a car with a CO2 emissions figure of 0, for “2%” substitute “ 0% ”, and (b) in subsection (7) before paragraph (a) insert— (za) section 139A (recently registered cars), . (3) After section 139 insert— Section 139: recently registered car with CO2 emissions figure 139A In its application in relation to a car that is first registered on or after 6 April 2020, section 139 has effect as if— (a) for the table in subsection (1) there were substituted— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 0% Car with CO2 emissions figure of 1 - 50 Car with electric range figure of 130 or more | 0% Car with electric range figure of 70 - 129 | 3% Car with electric range figure of 40 - 69 | 6% Car with electric range figure of 30 - 39 | 10% Car with electric range figure of less than 30 | 12% Car with CO2 emissions figure of 51 - 54 | 13% Car with CO2 emissions figure of 55 - 59 | 14% Car with CO2 emissions figure of 60 - 64 | 15% Car with CO2 emissions figure of 65 - 69 | 16% Car with CO2 emissions figure of 70 - 74 | 17% (b) in subsection (3)(a) for “20%” there were substituted “ 18% ”. (4) In section 140 (car without a CO2 emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “ 0% ”.
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.