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
104 Application of other regimes to apprenticeship levy
(1) In section 318(1) of FA 2004 (disclosure of tax avoidance schemes: interpretation), in the definition of “tax”, after paragraph (d) insert—
(da) apprenticeship levy,
.
(2) In section 206(3) of FA 2013 (taxes to which the general anti-abuse rule applies), after paragraph (da) insert—
(db) apprenticeship levy,
.
(3) Part 4 of FA 2014 (follower notices and accelerated payments) is amended in accordance with subsections (4) and (5).
(4) In section 200 (meaning of “relevant tax”), after paragraph (c) insert—
(ca) apprenticeship levy,
.
(5) In section 203 (meaning of “tax appeal”), after paragraph (e) insert—
(ea) an appeal under section 114 of FA 2016 (apprenticeship levy: appeal against an assessment),
.
(6) Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with subsections (7) and (8).
(7) In section 253(6) (duty to notify the Commissioners: meaning of “tax return”), after paragraph (d) insert—
(da) a return under regulations made under section 105 of FA 2016 (apprenticeship levy);
.
(8) In section 283(1) (interpretation), in the definition of “tax”, after paragraph (d) insert—
(da) apprenticeship levy,
.
Your change, as a redline
104 Application of other regimes to apprenticeship levy
(1) In section 318(1) of FA 2004 (disclosure of tax avoidance schemes: interpretation), in the definition of “tax”, after paragraph (d) insert—
(da) apprenticeship levy,
.
(2) In section 206(3) of FA 2013 (taxes to which the general anti-abuse rule applies), after paragraph (da) insert—
(db) apprenticeship levy,
.
(3) Part 4 of FA 2014 (follower notices and accelerated payments) is amended in accordance with subsections (4) and (5).
(4) In section 200 (meaning of “relevant tax”), after paragraph (c) insert—
(ca) apprenticeship levy,
.
(5) In section 203 (meaning of “tax appeal”), after paragraph (e) insert—
(ea) an appeal under section 114 of FA 2016 (apprenticeship levy: appeal against an assessment),
.
(6) Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with subsections (7) and (8).
(7) In section 253(6) (duty to notify the Commissioners: meaning of “tax return”), after paragraph (d) insert—
(da) a return under regulations made under section 105 of FA 2016 (apprenticeship levy);
.
(8) In section 283(1) (interpretation), in the definition of “tax”, after paragraph (d) insert—
(da) apprenticeship levy,
.
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