Propose a change

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

80C Assessed amounts of overpayments etc deemed to be amounts of VAT

(1) Where an amount has been assessed and notified to a person under section 80(4A) or 80B(1), that amount is deemed (subject to the provisions of this Act as to appeals) to be an amount of VAT due from that person and may be recovered accordingly. (2) Subsection (1) does not have effect if or to the extent that the assessment in question has been withdrawn or reduced. (3) An assessment under section 80(4A) or 80B(1) is a recovery assessment for the purposes of section 84(3A). (4) Section 77(6) applies in relation to an assessment under section 80(4A) or 80B(1) as it applies in relation to an assessment under section 73 or 76. (5) For the purposes of an assessment under section 80(4A) or 80B(1), notification to a person mentioned in subsection (6) (a “relevant person”) is treated as notification to the person in relation to whom the relevant person acts. (6) The persons mentioned in this subsection are— (a) a personal representative; (b) a trustee in bankruptcy; (c) a trustee in sequestration; (d) a receiver; (e) a liquidator; (f) a person otherwise acting in a representative capacity in relation to another.

Your change, as a redline

80C Assessed amounts of overpayments etc deemed to be amounts of VAT

(1) Where an amount has been assessed and notified to a person under section 80(4A) or 80B(1), that amount is deemed (subject to the provisions of this Act as to appeals) to be an amount of VAT due from that person and may be recovered accordingly. (2) Subsection (1) does not have effect if or to the extent that the assessment in question has been withdrawn or reduced. (3) An assessment under section 80(4A) or 80B(1) is a recovery assessment for the purposes of section 84(3A). (4) Section 77(6) applies in relation to an assessment under section 80(4A) or 80B(1) as it applies in relation to an assessment under section 73 or 76. (5) For the purposes of an assessment under section 80(4A) or 80B(1), notification to a person mentioned in subsection (6) (a “relevant person”) is treated as notification to the person in relation to whom the relevant person acts. (6) The persons mentioned in this subsection are— (a) a personal representative; (b) a trustee in bankruptcy; (c) a trustee in sequestration; (d) a receiver; (e) a liquidator; (f) a person otherwise acting in a representative capacity in relation to another.

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.

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.

Sign in to file your proposal. What you have written stays on this page.

Sign in to file it

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
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds