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
95 Payment by cheque
(1) The Commissioners may make regulations providing for a payment to HMRC made by cheque to be treated as made when the cheque clears, as defined in the regulations.
(2) Section 70A of TMA 1970 (payment by cheque treated as made on receipt by HMRC) is subject to regulations under subsection (1).
(3) Regulations under subsection (1)—
(a) may make provision generally or only for specified purposes,
(b) may make different provision for different purposes, and
(c) may include incidental, consequential or transitional provision.
(4) Regulations under subsection (1)—
(a) shall be made by statutory instrument, and
(b) shall be subject to annulment in pursuance of a resolution of the House of Commons.
(5) In this section—
(a) “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, and
(b) “HMRC” means Her Majesty's Revenue and Customs.
(6) In section 204 of FA 2003 (electronic payment), insert at the end—
(13) Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under this section to be treated as made when the cheque clears, as defined in the regulations under that section.
(7) In section 70A of TMA 1970 (payments by cheque), insert at the end—
(3) This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).
(8) In VATA 1994, after section 58A insert—
Payment by cheque
58B Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under section 25(1) above to be treated as made when the cheque clears, as defined in the regulations under section 95(1) of that Act.
Your change, as a redline
95 Payment by cheque
(1) The Commissioners may make regulations providing for a payment to HMRC made by cheque to be treated as made when the cheque clears, as defined in the regulations.
(2) Section 70A of TMA 1970 (payment by cheque treated as made on receipt by HMRC) is subject to regulations under subsection (1).
(3) Regulations under subsection (1)—
(a) may make provision generally or only for specified purposes,
(b) may make different provision for different purposes, and
(c) may include incidental, consequential or transitional provision.
(4) Regulations under subsection (1)—
(a) shall be made by statutory instrument, and
(b) shall be subject to annulment in pursuance of a resolution of the House of Commons.
(5) In this section—
(a) “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, and
(b) “HMRC” means Her Majesty's Revenue and Customs.
(6) In section 204 of FA 2003 (electronic payment), insert at the end—
(13) Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under this section to be treated as made when the cheque clears, as defined in the regulations under that section.
(7) In section 70A of TMA 1970 (payments by cheque), insert at the end—
(3) This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).
(8) In VATA 1994, after section 58A insert—
Payment by cheque
58B Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under section 25(1) above to be treated as made when the cheque clears, as defined in the regulations under section 95(1) of that Act.
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.
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.