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Value Added Tax Act 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

43AA Power to alter eligibility for grouping

(1) The Treasury may by order provide for sections 43A and 43AZA to have effect with specified modifications in relation to a specified class of person. (2) An order under subsection (1) may, in particular— (a) make provision by reference to generally accepted accounting practice; (b) define generally accepted accounting practice for that purpose by reference to a specified document or instrument (and may provide for the reference to be read as including a reference to any later document or instrument that amends or replaces the first); (c) adopt any statutory or other definition of generally accepted accounting practice (with or without modification); (d) make provision by reference to what would be required or permitted by generally accepted accounting practice if accounts, or accounts of a specified kind, were prepared for a person. (3) An order under subsection (1) may also, in particular, make provision by reference to— (a) the nature of a person; (b) past or intended future activities of a person; (c) the relationship between a number of persons; (d) the effect of including a person within a group or of excluding a person from a group. (4) An order under subsection (1) may— (a) make provision which applies generally or only in specified circumstances; (b) make different provision for different circumstances; (c) include supplementary, incidental, consequential or transitional provision.

Your change, as a redline

43AA Power to alter eligibility for grouping

(1) The Treasury may by order provide for sections 43A and 43AZA to have effect with specified modifications in relation to a specified class of person. (2) An order under subsection (1) may, in particular— (a) make provision by reference to generally accepted accounting practice; (b) define generally accepted accounting practice for that purpose by reference to a specified document or instrument (and may provide for the reference to be read as including a reference to any later document or instrument that amends or replaces the first); (c) adopt any statutory or other definition of generally accepted accounting practice (with or without modification); (d) make provision by reference to what would be required or permitted by generally accepted accounting practice if accounts, or accounts of a specified kind, were prepared for a person. (3) An order under subsection (1) may also, in particular, make provision by reference to— (a) the nature of a person; (b) past or intended future activities of a person; (c) the relationship between a number of persons; (d) the effect of including a person within a group or of excluding a person from a group. (4) An order under subsection (1) may— (a) make provision which applies generally or only in specified circumstances; (b) make different provision for different circumstances; (c) include supplementary, incidental, consequential or transitional provision.

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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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
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