Propose a change

Value Added Tax Act 1983 (repealed 1.9.1994)

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

26 Goods imported for private purposes.

(1) Where goods are imported by a taxable person from a place outside the member States and— (a) at the time of importation they belong wholly or partly to another person; and (b) the purposes for which they are to be used include private purposes either of himself or of the other, tax paid or payable by the taxable person on the importation of the goods shall not be regarded as input tax to be deducted or credited under section 14 above; but he may make a separate claim to the Commissioners for it to be repaid. (2) The Commissioners shall allow the claim if they are satisfied that to disallow it would result, in effect, in a double charge to tax; and where they allow it they shall do so only to the extent necessary to avoid the double charge. (3) In considering a claim under this section, the Commissioners shall have regard to the circumstances of the importation and, so far as appearing to them to be relevant, things done with, or occurring in relation to, the goods at any subsequent time. (4) Any amount allowed by the Commissioners on the claim shall be paid by them to the taxable person. (5) The reference above to a person’s private purposes is to purposes which are not those of any business carried on by him.

Your change, as a redline

26 Goods imported for private purposes.

(1) Where goods are imported by a taxable person from a place outside the member States and— (a) at the time of importation they belong wholly or partly to another person; and (b) the purposes for which they are to be used include private purposes either of himself or of the other, tax paid or payable by the taxable person on the importation of the goods shall not be regarded as input tax to be deducted or credited under section 14 above; but he may make a separate claim to the Commissioners for it to be repaid. (2) The Commissioners shall allow the claim if they are satisfied that to disallow it would result, in effect, in a double charge to tax; and where they allow it they shall do so only to the extent necessary to avoid the double charge. (3) In considering a claim under this section, the Commissioners shall have regard to the circumstances of the importation and, so far as appearing to them to be relevant, things done with, or occurring in relation to, the goods at any subsequent time. (4) Any amount allowed by the Commissioners on the claim shall be paid by them to the taxable person. (5) The reference above to a person’s private purposes is to purposes which are not those of any business carried on by him.

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.

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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
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