Finance Act 2000
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
SCHEDULE 12 Provision of services through an intermediary
Section 60. Part I Application of this Schedule Engagements to which this Schedule applies 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Worker treated as receiving Schedule E income 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions of liability where intermediary is a company 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions of liability where intermediary is a partnership 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions of liability where intermediary is an individual 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exception of certain payments subject to deduction of tax 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II The deemed Schedule E payment Calculation of deemed Schedule E payment 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reimbursed expenses 7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treatment of mileage allowances 7B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treatment of payments made under construction industry scheme 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Apportionments 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of Schedule E rules 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of Income Tax Acts in relation to deemed Schedule E payment 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part III Supplementary provisions Earlier date of deemed Schedule E payment in certain cases 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Relief in case of distributions by intermediary 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions applicable to multiple intermediaries 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiple intermediaries: avoidance of double-counting 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiple intermediaries: joint and several liability for PAYE deductions 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calculation of profits of intermediary: deduction for deemed Schedule E payment 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calculation of profits of intermediary: special rules for partnerships 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “associate" 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “the Inland Revenue" 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions: general 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions: deemed discontinuance of business 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Saving for provisions relating to agency workers 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 12 Provision of services through an intermediary
Section 60. Part I Application of this Schedule Engagements to which this Schedule applies 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Worker treated as receiving Schedule E income 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions of liability where intermediary is a company 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions of liability where intermediary is a partnership 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions of liability where intermediary is an individual 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exception of certain payments subject to deduction of tax 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II The deemed Schedule E payment Calculation of deemed Schedule E payment 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reimbursed expenses 7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treatment of mileage allowances 7B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treatment of payments made under construction industry scheme 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Apportionments 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of Schedule E rules 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of Income Tax Acts in relation to deemed Schedule E payment 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part III Supplementary provisions Earlier date of deemed Schedule E payment in certain cases 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Relief in case of distributions by intermediary 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions applicable to multiple intermediaries 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiple intermediaries: avoidance of double-counting 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiple intermediaries: joint and several liability for PAYE deductions 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calculation of profits of intermediary: deduction for deemed Schedule E payment 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calculation of profits of intermediary: special rules for partnerships 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “associate" 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “the Inland Revenue" 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions: general 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions: deemed discontinuance of business 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Saving for provisions relating to agency workers 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 itThink 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.