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
90 Sections 87, 88 and 89: interpretation etc
(1) This section applies for the purposes of sections 87, 88 and 89.
(2) “HMRC” means “Her Majesty’s Revenue and Customs”.
(3) A relevant penalty is a penalty that is to be determined by the First-tier Tribunal under—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Schedule 35 to FA 2014 (promoters of tax avoidance schemes: penalties);
(c) Schedule 36 to FA 2008 (information and inspection powers) as it has effect in relation to Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance) (see Part 9 of Schedule 16 to F(No.2)A 2017);
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The “initial period” is the period of 72 hours beginning with the time at which the application mentioned in section 87, 88 or 89, as the case may be, is determined.
(5) In calculating the period of 72 hours in subsection (4), disregard the whole of any day that is—
(a) a Saturday,
(b) a Sunday,
(c) Christmas Day,
(d) Good Friday, or
(e) a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the application mentioned in section 87, 88 or 89, as the case may be, is made.
Your change, as a redline
90 Sections 87, 88 and 89: interpretation etc
(1) This section applies for the purposes of sections 87, 88 and 89.
(2) “HMRC” means “Her Majesty’s Revenue and Customs”.
(3) A relevant penalty is a penalty that is to be determined by the First-tier Tribunal under—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Schedule 35 to FA 2014 (promoters of tax avoidance schemes: penalties);
(c) Schedule 36 to FA 2008 (information and inspection powers) as it has effect in relation to Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance) (see Part 9 of Schedule 16 to F(No.2)A 2017);
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The “initial period” is the period of 72 hours beginning with the time at which the application mentioned in section 87, 88 or 89, as the case may be, is determined.
(5) In calculating the period of 72 hours in subsection (4), disregard the whole of any day that is—
(a) a Saturday,
(b) a Sunday,
(c) Christmas Day,
(d) Good Friday, or
(e) a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the application mentioned in section 87, 88 or 89, as the case may be, is made.
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