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The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023

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

20 Assessment of penalties by HMRC

(1) An officer of Revenue and Customs may make an assessment imposing a penalty under any of regulations 11 to 17 and setting it at such amount as, in the opinion of the officer, is correct or appropriate. (2) Notice of an assessment of a penalty under this regulation must— (a) be given to the person liable to the penalty, (b) state the date on which it is issued and the time within which an appeal against the assessment may be made, and (c) in the case of an assessment of a penalty under regulation 11, 14, 16 or 17, state the reportable period in respect of which the penalty is assessed. (3) Subject to paragraph (4), after a notice of assessment of a penalty under this regulation has been given, the assessment must not be altered except on appeal. (4) If it is discovered by an officer of Revenue and Customs that the amount of a penalty under regulation 11(b) or 13(b) which has been assessed under this regulation is or has become insufficient, the officer may make an assessment in a further amount so that the penalty is set at the amount which, in the opinion of that officer, is correct or appropriate.

Your change, as a redline

20 Assessment of penalties by HMRC

(1) An officer of Revenue and Customs may make an assessment imposing a penalty under any of regulations 11 to 17 and setting it at such amount as, in the opinion of the officer, is correct or appropriate. (2) Notice of an assessment of a penalty under this regulation must— (a) be given to the person liable to the penalty, (b) state the date on which it is issued and the time within which an appeal against the assessment may be made, and (c) in the case of an assessment of a penalty under regulation 11, 14, 16 or 17, state the reportable period in respect of which the penalty is assessed. (3) Subject to paragraph (4), after a notice of assessment of a penalty under this regulation has been given, the assessment must not be altered except on appeal. (4) If it is discovered by an officer of Revenue and Customs that the amount of a penalty under regulation 11(b) or 13(b) which has been assessed under this regulation is or has become insufficient, the officer may make an assessment in a further amount so that the penalty is set at the amount which, in the opinion of that officer, is correct or appropriate.

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.

How this law is officially changed

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Think it through

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Questions to start with
Think it through
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