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
93 Mandatory electronic filing of returns
(1) Section 135 of FA 2002 (mandatory electronic filing) is amended as follows.
(2) In subsection (7), after paragraph (b) insert—
(ba) to specify other consequences of contravention of, or failure to comply with, the regulations (which may include disregarding a return delivered otherwise than by the use of electronic communications);
.
(3) In subsection (10), for the definition of “taxation matter” substitute—
“taxation matter” means any matter relating to a tax (or duty) for which the Commissioners are responsible.
(4) Section 76 of VATA 1994 (assessment) is amended as follows.
(5) In subsection (1), after paragraph (c) insert—
or
(d) a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,
.
(6) In that subsection, before “may have ceased” insert “ or the regulations ”.
(7) In subsection (3), insert at the end—
; and
(f) in the case of a penalty under regulations made under section 135 of the Finance Act 2002, the relevant period is the prescribed accounting period in respect of which the contravention of, or failure to comply with, the regulations occurred.
(8) In section 83 of VATA 1994 (appeals), after paragraph (zb) insert—
(zc) a decision of the Commissioners about the application of regulations under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT (including, in particular, a decision as to whether a requirement of the regulations applies and a decision to impose a penalty);
.
(9) In section 84 of VATA 1994 (appeals), after subsection (6A) insert—
(6B) Nothing in section 83(zc) shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under regulations made under section 135 of the Finance Act 2002.
Your change, as a redline
93 Mandatory electronic filing of returns
(1) Section 135 of FA 2002 (mandatory electronic filing) is amended as follows.
(2) In subsection (7), after paragraph (b) insert—
(ba) to specify other consequences of contravention of, or failure to comply with, the regulations (which may include disregarding a return delivered otherwise than by the use of electronic communications);
.
(3) In subsection (10), for the definition of “taxation matter” substitute—
“taxation matter” means any matter relating to a tax (or duty) for which the Commissioners are responsible.
(4) Section 76 of VATA 1994 (assessment) is amended as follows.
(5) In subsection (1), after paragraph (c) insert—
or
(d) a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,
.
(6) In that subsection, before “may have ceased” insert “ or the regulations ”.
(7) In subsection (3), insert at the end—
; and
(f) in the case of a penalty under regulations made under section 135 of the Finance Act 2002, the relevant period is the prescribed accounting period in respect of which the contravention of, or failure to comply with, the regulations occurred.
(8) In section 83 of VATA 1994 (appeals), after paragraph (zb) insert—
(zc) a decision of the Commissioners about the application of regulations under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT (including, in particular, a decision as to whether a requirement of the regulations applies and a decision to impose a penalty);
.
(9) In section 84 of VATA 1994 (appeals), after subsection (6A) insert—
(6B) Nothing in section 83(zc) shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under regulations made under section 135 of the Finance Act 2002.
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