Propose a change

Finance Act 2016

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

180 Powers to obtain information about certain tax advantages

(1) The powers conferred by this section are only exercisable for the purpose of complying (or enabling another person to comply) with relevant EU obligations. (2) The Commissioners may determine that claims made for a tax advantage of a description listed in Part 1 of Schedule 24 must include (or be accompanied by) such information, presented in such form, as the determination may specify. (3) For the purposes of subsection (2) “information” includes— (a) information about the claimant (or the claimant's activities), (b) information about the subject-matter of the claim, and (c) other information which relates to the grant of state aid through the provision of the tax advantage in question. (4) A determination under subsection (2)— (a) may make different provision for different descriptions of tax advantages or for different cases or circumstances, and (b) may be revoked or amended by another determination. (5) Subsection (6) applies where it appears to the Commissioners that a tax advantage of a description listed in Part 2 of Schedule 24— (a) has been given, or (b) may be given in the future. (6) The Commissioners may give the relevant person a notice requiring the person— (a) to supply the Commissioners with the information specified in the request, and (b) if the notice so provides, to present it in the form specified in the request. (7) The relevant person must comply with those requirements within the period specified in the notice. (8) In subsections (6) and (7) “the relevant person”, in relation to a tax advantage of any description, means the person mentioned in the third column of the entry for that tax advantage in Part 2 of Schedule 24. (9) For the purposes of subsection (6) “information” includes— (a) information about— (i) the person to whom the request is given (or their activities), (ii) any other person who is the beneficiary of the tax advantage, (b) information about the tax advantage (including the circumstances in which it was obtained), and (c) any other information which relates to the grant of state aid through the provision of the tax advantage in question. (10) A determination under subsection (2) may not apply to claims made before 1 July 2016. (11) A notice under subsection (6) may relate to any information required by the Commissioners for the purpose mentioned in subsection (1) (including information which relates to matters arising before this Act is passed).

Your change, as a redline

180 Powers to obtain information about certain tax advantages

(1) The powers conferred by this section are only exercisable for the purpose of complying (or enabling another person to comply) with relevant EU obligations. (2) The Commissioners may determine that claims made for a tax advantage of a description listed in Part 1 of Schedule 24 must include (or be accompanied by) such information, presented in such form, as the determination may specify. (3) For the purposes of subsection (2) “information” includes— (a) information about the claimant (or the claimant's activities), (b) information about the subject-matter of the claim, and (c) other information which relates to the grant of state aid through the provision of the tax advantage in question. (4) A determination under subsection (2)— (a) may make different provision for different descriptions of tax advantages or for different cases or circumstances, and (b) may be revoked or amended by another determination. (5) Subsection (6) applies where it appears to the Commissioners that a tax advantage of a description listed in Part 2 of Schedule 24— (a) has been given, or (b) may be given in the future. (6) The Commissioners may give the relevant person a notice requiring the person— (a) to supply the Commissioners with the information specified in the request, and (b) if the notice so provides, to present it in the form specified in the request. (7) The relevant person must comply with those requirements within the period specified in the notice. (8) In subsections (6) and (7) “the relevant person”, in relation to a tax advantage of any description, means the person mentioned in the third column of the entry for that tax advantage in Part 2 of Schedule 24. (9) For the purposes of subsection (6) “information” includes— (a) information about— (i) the person to whom the request is given (or their activities), (ii) any other person who is the beneficiary of the tax advantage, (b) information about the tax advantage (including the circumstances in which it was obtained), and (c) any other information which relates to the grant of state aid through the provision of the tax advantage in question. (10) A determination under subsection (2) may not apply to claims made before 1 July 2016. (11) A notice under subsection (6) may relate to any information required by the Commissioners for the purpose mentioned in subsection (1) (including information which relates to matters arising before 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.

Sign in to file your proposal. What you have written stays on this page.

Sign in to file it

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