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Commissioners for Revenue and Customs Act 2005

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

51 Interpretation

(1) In this Act— except where otherwise expressly provided, “enactment” includes— an Act of the Scottish Parliament, an instrument made under an Act of the Scottish Parliament, an Act of the National Assembly for Wales, an instrument made under an Act of the National Assembly for Wales, Northern Ireland legislation, and an instrument made under Northern Ireland legislation, “officer of Revenue and Customs” means a person appointed under section 2, and “revenue” has the meaning given by section 5(4). (2) In this Act— (a) “function” means any power or duty (including a power or duty that is ancillary to another power or duty), and (b) a reference to the functions of the Commissioners or of officers of Revenue and Customs is a reference to the functions conferred— (i) by or by virtue of this Act, or (ii) by or by virtue of any enactment passed or made after the commencement of this Act. (2A) But a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which— (a) is conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, and (b) relates to a devolved tax within the meaning of the Scotland Act 1998. (2B) Nor does such a reference include a function which— (a) is conferred on the Commissioners or on officers of Revenue and Customs by or by virtue of an Act of the National Assembly for Wales or an instrument made under such an Act, and (b) relates to a devolved tax within the meaning of the Government of Wales Act 2006. (3) A reference in this Act, in an enactment amended by this Act or, subject to express provision to the contrary, in any future enactment, to responsibility for collection and management of revenue has the same meaning as references to responsibility for care and management of revenue in enactments passed before this Act. (4) In this Act a reference to information acquired in connection with a matter includes a reference to information held in connection with that matter.

Your change, as a redline

51 Interpretation

(1) In this Act— except where otherwise expressly provided, “enactment” includes— an Act of the Scottish Parliament, an instrument made under an Act of the Scottish Parliament, an Act of the National Assembly for Wales, an instrument made under an Act of the National Assembly for Wales, Northern Ireland legislation, and an instrument made under Northern Ireland legislation, “officer of Revenue and Customs” means a person appointed under section 2, and “revenue” has the meaning given by section 5(4). (2) In this Act— (a) “function” means any power or duty (including a power or duty that is ancillary to another power or duty), and (b) a reference to the functions of the Commissioners or of officers of Revenue and Customs is a reference to the functions conferred— (i) by or by virtue of this Act, or (ii) by or by virtue of any enactment passed or made after the commencement of this Act. (2A) But a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which— (a) is conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, and (b) relates to a devolved tax within the meaning of the Scotland Act 1998. (2B) Nor does such a reference include a function which— (a) is conferred on the Commissioners or on officers of Revenue and Customs by or by virtue of an Act of the National Assembly for Wales or an instrument made under such an Act, and (b) relates to a devolved tax within the meaning of the Government of Wales Act 2006. (3) A reference in this Act, in an enactment amended by this Act or, subject to express provision to the contrary, in any future enactment, to responsibility for collection and management of revenue has the same meaning as references to responsibility for care and management of revenue in enactments passed before this Act. (4) In this Act a reference to information acquired in connection with a matter includes a reference to information held in connection with that matter.

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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