Change 1 Article Choose an article Title and introductory text 1 Rate of duty on beer. 2 Adjustment of rates of duty on sparkling liquors. 3 Rates of duty on wine and made-wine. 4 Rates of duty on cider. 5 Drawback of excise duty on beer. 6 Charge on production without delivery. 7 Rates of duties and rebates. 8 Ultra low sulphur diesel. 9 Mixtures of heavy oils. 10 Rates of tobacco products duty. 11 Rates of gaming duty. 12 Rates of amusement machine licence duty. 13 Further exception for thirty-five-penny machines. 14 Video machines. 15 Fiscal representatives. 16 Rates of duty where pollution reduced. 17 Restriction of exemption for old vehicles. 18 Regulations relating to nil licences. 19 Failure to pay amount required in respect of void licence. 20 Assessments for excise duty purposes. 21 Deemed supplies. 22 Changes of place of supply: transitional. 23 Bad debt relief. 24 Long leases in Scotland. 25 Charge and rates for 1998-99. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Married couple’s allowance etc. in and after 1999-00. 28 Charge and rates for financial year 1998. 29 Charge and rates for financial year 1999. 30 Corporation tax: due and payable date. 31 Abolition of advance corporation tax. 32 Unrelieved surplus advance corporation tax. 33 Relief for interest payable under the Tax Acts. 34 Charge to tax on interest payable under the Tax Acts. 35 Further provision about interest payable under the Tax Acts. 36 Arrangements with respect to payment of corporation tax. 37 Abolition of periodic accounting. 38 Taxation of rents and other receipts from land. 39 Land managed as one estate and maintenance funds for historic buildings. 40 Treatment of premiums as rent. 41 Tied premises: receipts and expenses treated as those of trade. 42 Computation of profits of trade, profession or vocation. 43 Barristers and advocates in early years of practice. 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Minor and consequential provisions about computations. 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Gifts of money for relief in poor countries. 54 Amendments consequential on sections 50 to 53. 55 Construction workers supplied by agencies. 56 Transitional provisions in connection with section 55. 57 Sub-contractors in the construction industry. 58 Payments and other benefits in connection with termination of employment, etc. 59 Car fuel. 60 Reductions for road fuel gas cars. 61 Travelling expenses. 62 Provision preventing manipulation of profit periods. 70 Qualifying trades for EIS and VCTs. 71 Pre-arranged exits from EIS. 72 Qualifying holdings for VCTs after 2nd July 1997. 73 Other changes to requirements for VCTs. 74 Other changes to EIS etc. 75 Use of PEPs powers to provide for accounts. 76 Tax credits for accounts and for PEPs. 77 The insurance element etc. 78 Phasing out of TESSAs. 79 Relief for loan to acquire interest in a close company. 80 Relief for losses on unlisted shares in trading companies. 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Carry forward of non-trading deficit on loan relationships. 83 First-year allowances for investment in Northern Ireland. 84 First-year allowances for small businesses etc. 85 First-year allowances: consequential amendments etc. 86 Life policies etc. 87 Non-resident insurance companies: tax representatives. 88 Overseas life assurance business. 89 Personal portfolio bonds. 90 Distributions to friendly societies. 91 Provisional repayments in connection with pension business. 92 Approved retirement benefit schemes etc. 93 Benefits received under non-approved retirement benefits scheme. 94 Approval of personal pension schemes. 95 Personal pensions: charge on withdrawal of approval. 96 Information relating to personal pension schemes etc. 97 Notices to be given to scheme administrator. 98 Assessments on scheme administrators. 99 Extension of provisions relating to guaranteed returns. 100 Accrued income scheme. 101 Dealers in securities etc. 102 Manufactured dividends. 103 Restriction of relief on certain interest and dividends. 104 Adjustments of interest and dividends for spared tax etc. 105 Meaning of “financial expenditure". 106 Underlying tax reflecting interest or dividends. 107 Notification of foreign tax adjustment. 108 New regime for transfer pricing etc. 109 110 Determinations requiring the sanction of the Board. 111 Notice to potential claimants. 112 Exempt activities. 113 Miscellaneous amendments. 114 Postponed corporation tax. 115 Information powers where ownership changes. 116 Provisions supplemental to sections 114 and 115. 117 Company tax returns, assessments and related matters. 118 Claims for income tax purposes. 119 Evidential provisions in PAYE regulations. 120 Rate of CGT for trustees etc. 121 Taper relief for CGT. 122 Freezing of indexation allowance for CGT. 123 Abolition of pooling for CGT. 124 New identification rules for CGT. 125 Indexation and share pooling etc. 126 Capital gains on stock dividends. 127 Charge to CGT on temporary non-residents. 128 Disposal of interests in a settlement. 129 Attribution of gains to settlor in section 10A cases. 130 Charge on beneficiaries of settlements with non-resident settlors. 131 Charge on settlors of settlements for grandchildren. 132 Charge on settlors of pre-19th March 1991 settlements. 133 Transfer within group to investment trust. 134 Transfer of company’s assets to venture capital trust. 135 Transfer within group to venture capital trust. 136 Incorporated friendly societies. 137 Pre-entry gains. 138 Pre-entry losses. 139 De-grouping charges. 140 Phasing out of retirement relief. 141 Abolition of certain other CGT reliefs. 142 Property of historic interest etc. 143 Removal of exemption for gifts for public benefit. 144 Maintenance funds for historic buildings, etc. 145 Accounting for property accepted in satisfaction of tax. 146 Travel insurance: higher rate tax. 147 Taxable intermediaries. 148 Provisional collection of landfill tax. 149 Stamp duty on conveyance or transfer on sale. 150 Relief from double stamp duties etc. 151 Depositary receipts and clearance services: exchanges of shares. 152 Gas valuation. 153 Reduction and abolition of gas levy. 154 Repeal of Customs Duties (Dumping and Subsidies) Act 1969. 155 Code for fiscal stability. 156 Annual Budget documents. 157 Supplementary powers of the Comptroller and Auditor General. 158 Treasury’s position regarding their own securities. 159 Treasury bills. 160 National loans. 161 Non-FOTRA securities. 162 Accounting statements relating to National Savings. 163 Adoption of single currency by other member States. 164 Interpretation. 165 Repeals. 166 Short title. SCHEDULE 1 Rates of duty where pollution reduced SCHEDULE 2 Assessments for excise duty purposes SCHEDULE 3 Advance corporation tax SCHEDULE 4 Interest payable under the Tax Acts by or to companies SCHEDULE 5 Rent and other receipts from land SCHEDULE 6 Adjustment on change of accounting basis SCHEDULE 7 Removal of unnecessary references to gains SCHEDULE 12 EIS and VCTs: meaning of qualifying trade SCHEDULE 13 Changes to EIS etc SCHEDULE 14 Life policies, life annuities and capital redemption policies SCHEDULE 16 Transfer pricing etc: new regime SCHEDULE 17 Controlled foreign companies SCHEDULE 18 Company tax returns, assessments and related matters SCHEDULE 19 Company tax returns, etc.: minor and consequential amendments SCHEDULE 21 Amendments in connection with taper relief SCHEDULE 22 Transitional provision and consequential amendments for section 131 SCHEDULE 23 Transitional provision in connection with section 132 SCHEDULE 25 Property of historic interest etc SCHEDULE 26 National loans SCHEDULE 27 Repeals
What to do with it
As published
59 Car fuel.
(1) In section 158 of the Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted—
TABLE A
Cylinder capacity of car in cubic centimetres | Cash equivalent
1,400 or less | £1,010
More than 1,400 but not more than 2,000 | £1,280
More than 2,000 | £1,890
TABLE AB
Cylinder capacity of car in cubic centimetres | Cash equivalent
2,000 or less | £1,280
More than 2,000 | £1,890
TABLE B
Description of car | Cash equivalent
Any car | £1,890
(2) This section shall have effect for the year 1998-99 and subsequent years of assessment.
Your wording
Your change, as a redline
59 Car fuel.
(1) In section 158 of the Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted—
TABLE A
Cylinder capacity of car in cubic centimetres | Cash equivalent
1,400 or less | £1,010
More than 1,400 but not more than 2,000 | £1,280
More than 2,000 | £1,890
TABLE AB
Cylinder capacity of car in cubic centimetres | Cash equivalent
2,000 or less | £1,280
More than 2,000 | £1,890
TABLE B
Description of car | Cash equivalent
Any car | £1,890
(2) This section shall have effect for the year 1998-99 and subsequent years of assessment.
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.