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Finance Act 2016

Government Bill

Originated in the House of Commons, Sessions 2015-16, 2016-17

Act of Parliament (1)

Full text of the Act of Parliament as passed by Parliament (this is the Act in its original state. The Act may have been amended by another Act and any such amendments are not shown in this version).

Finance Act 2016 c.24
15 September 2016

Full text of the Bill as introduced and further versions of the Bill as it is reprinted to incorporate amendments (proposals for change) made during its passage through Parliament.

HL Bill 61 (as amended on Report in the House of Commons)
6 September 2016
Lords
Bill 47 2016-17, as amended in Committee and Public Bill Committee
12 July 2016
Commons
19 May 2016
Commons
Bill 155 2015-16 Volume II PDF version
24 March 2016
Commons
Bill 155 2015-16 Volume I PDF version
24 March 2016
Commons
24 March 2016
Commons

Tracked changes versions of the Bill, showing amendments made in Committee of the whole House and in Public Bill Committees in the House of Commons. Please note that these are unofficial versions and may not be completely accurate.

Version of the bill showing changes made in committee
18 July 2016
Commons

Documents to explain the purpose of the Bill.

Bill 155 2015-16 EN corrigendum provided by HM Treasury
7 April 2016
Commons
24 March 2016
Commons
Bill 155 EN Vol 2 2015-16
24 March 2016
Commons

Under the 'English votes for English laws' procedure, which applied from 23 October 2015 until it was suspended on 22 April 2020 (and finally rescinded on 13 July 2021),the Speaker certified Bills, or provisions of Bills, as relating exclusively to England, and/or to England and Wales. In relation to Finance Bills, the Speaker could certify founding financial motions, or clauses or schedules, as relating exclusively to England, Wales and Northern Ireland.The text of certificates issued by the Speaker, and information prepared by the Government on how government amendments affect the territorial application of provisions of the bill, are available here. (Similar information about the bill itself could be found in the Explanatory Notes – see above.).

Departmental assessment at committee stage
1 August 2017
Commons
Legislative Grand Committee England, Wales and Northern Ireland Consent Motion 6 September 2016
6 September 2016
Commons
Speaker's Provisional Certificate - 5 September 2016
6 September 2016
Commons
Speaker's Signed Certificate - 6 September 2016
6 September 2016
Commons
Departmental assessment at report stage
1 September 2016
Commons
Speaker's Certificate - 4 April 2016
5 April 2016
Commons

Full list of amendment papers relating to the Bill. Individual amendment papers will be replaced with consolidated lists before the amendments are discussed. Page and line references in amendment papers refer to the PDF version of the Bill.

List of Commons Report Amendments
6 September 2016
Lords
Consideration of Bill Amendments as at 6 September 2016
6 September 2016
Commons
Consideration of Bill Amendments as at 5 September 2016
5 September 2016
Commons
Notices of Amendments as at 1 September 2016
2 September 2016
Commons
1 September 2016
Commons
22 July 2016
Commons
20 July 2016
Commons
Public Bill Committee Amendments as at 7 July 2016
7 July 2016
Commons
PBC Notices of Amendments as at 5 July 2016
6 July 2016
Commons
Public Bill Committee Amendments as at 5 July 2016
5 July 2016
Commons
PBC Notices of Amendments as at 30 June 2016
1 July 2016
Commons
Public Bill Committee Amendments as at 30 June 2016
30 June 2016
Commons
PBC Notices of Amendments as at 28 June 2016
29 June 2016
Commons
Committee of the whole House Amendments as at 28 June 2016
28 June 2016
Commons
PBC Notices of Amendments as at 27 June 2016
28 June 2016
Commons
Committee of the whole House Amendments as at 27 June 2016
27 June 2016
Commons
PBC Notices of Amendments as at 24 June 2016
27 June 2016
Commons
CWH Notices of Amendments as at 23 June 2016
24 June 2016
Commons
CWH Notices of Amendments as at 22 June 2016
23 June 2016
Commons
PBC Notices of Amendments as at 15 June 2016
16 June 2016
Commons
CWH Notices of Amendments as at 15 June 2016
16 June 2016
Commons
CWH Notices of Amendments as at 14 June 2016
15 June 2016
Commons
PBC Notices of Amendments as at 14 June 2016
15 June 2016
Commons
CWH Notices of Amendments as at 13 June 2016
14 June 2016
Commons
PBC Notices of Amendments as at 13 June 2016
14 June 2016
Commons
CWH Notices of Amendments as at 9 June 2016
10 June 2016
Commons
CWH Notices of Amendments as at 8 June 2016
9 June 2016
Commons
CWH Notices of Amendments as at 7 June 2016
8 June 2016
Commons
PBC Notices of Amendments as at 19 May 2016
20 May 2016
Commons
CWH Notices of Amendments as at 19 May 2016
20 May 2016
Commons
PBC Notices of Amendments as at 13 April 2016
14 April 2016
Commons
CWH Notices of Amendments as at 13 April 2016
14 April 2016
Commons

In the House of Commons, amendments are grouped together so that amendments relating to a particular topic or issue are discussed together.

Consideration on Report
5 September 2016
Commons
Consideration in Committee: Selection 3
6 July 2016
Commons
Consideration in Committee: Selection 1
4 July 2016
Commons
Consideration in Committee: Selection 2
4 July 2016
Commons
Consideration in CWH : Selection 2
28 June 2016
Commons
Consideration in CWH : Selection 1
27 June 2016
Commons

Details of proceedings in Public Bill Committee or Committee of the whole House, on any report (consideration) stage, and on any consideration of Lords Amendments or any subsequent Lords Messages. The documents contain the text of amendments considered at each sitting and show whether it was agreed to, negatived (not agreed), not called, not moved or withdrawn.

Report Stage Proceedings as at 6 September 2016
7 September 2016
Commons
Report Stage Proceedings as at 5 September 2016
6 September 2016
Commons
Public Bill Committee Proceedings as at 7 July 2016
8 July 2016
Commons
Public Bill Committee Proceedings as at 5 July 2016
6 July 2016
Commons
Public Bill Committee Proceedings as at 30 June 2016
1 July 2016
Commons
Committee of the whole House Proceedings as at 28 June 2016
29 June 2016
Commons
Committee of the whole House Proceedings as at 27 June 2016
28 June 2016
Commons

Archive of press notices related to the Bill.

Have your say on the Finance Bill
30 June 2016
Commons

House of Lords Library Notes aim to be politically impartial and are compiled for Members of Parliament and their staff.

Finance Bill: Briefing for Lords Stages
8 September 2016
Lords

Written submissions from outside bodies and individuals are circulated to MPs appointed to examine the Bill during committee stage in a Public Bill Committee. The following written submissions were sent to this committee.

Commons Committee stage

Written evidence: Institute of Chartered Accountants for England and Wales (ICAEW) (Clause 5) (FB20)
8 July 2016
Commons
Written evidence: Institute of Chartered Accountants for England and Walews (ICAEW) Apprenticeship Levy (Clauses 87-110) (FB21)
8 July 2016
Commons
Written evidence: Oil & Gas UK (FB22)
8 July 2016
Commons
Written evidence: PRISM (FB23)
8 July 2016
Commons
Written evidence: Institute of Chartered Accountants for England and Wales (ICAEW) (Clause 35) (FB11)
7 July 2016
Commons
Written evidence: Institute of Chartered Accountants for England and Wales (ICAEW) (Clause 82) (FB12)
7 July 2016
Commons
Written evidence: Institute of Chartered Accountants for England and Wales (ICAEW) (Clause 115) (FB13)
7 July 2016
Commons
Written evidence: Institute of Chartered Accountants for England and Wales (ICAEW) (Clause 117) (FB14)
7 July 2016
Commons
Written evidence: Hargreaves Lansdown (FB15)
7 July 2016
Commons
Written evidence: Association of Taxation Technicians (ATT) further submission (Clause 117) (FB17)
7 July 2016
Commons
Written evidence: Residential Landlords Association (FB18)
7 July 2016
Commons
Written evidence: Association of Accounting Technicians (AAT) (FB16)
7 July 2016
Commons
Written evidence: HM Treasury (EVEL Memo) (FB19
7 July 2016
Commons
Written evidence: Association of Taxation Technicians (ATT) (Clause 24) (FB01)
5 July 2016
Commons
Written evidence: Association of Taxation Technicians (ATT) (Clause 32) (FB 02)
5 July 2016
Commons
Written evidence: Association of Taxation Technicians (ATT) (Clause 35) (FB03)
5 July 2016
Commons
Written evidence: Low Incomes Tax Reform Group (LITRG) of the Chartered Institute of Taxation (CIOT) (Clauses 87 - 110 – Apprenticeship Levy) (FB04)
5 July 2016
Commons
Written evidence: Low Incomes Tax Reform Group (LITRG) of the Chartered Institute of Taxation (CIOT) (Clause 155 and Schedule 23 simple assessment) (FB05)
5 July 2016
Commons
Written evidence: Electronic Money Association (EMA) (Clause 164) (FB06)
5 July 2016
Commons
Written evidence: Chartered Institute of Taxation (CIOT) (Clause 62) (FB07)
5 July 2016
Commons
Written evidence: Chartered Institute of Taxation (Clause 87-110 Apprenticeships Levy) (FB08)
5 July 2016
Commons
Written evidence: Chartered Institute of Taxation (Clause 117 - SDLT: higher rates for additional dwellings etc.) (FB09)
5 July 2016
Commons
Written evidence: Chartered Institute of Taxation (Clauses 172-177 Office of Tax Simplification) (FB10)
5 July 2016
Commons

Full transcripts

Commons Committee stage

Committee Debates: compilation of sittings
6 September 2016
Commons
8 July 2016
Commons
7 July 2016
Commons
6 July 2016
Commons
6 July 2016
Commons
1 July 2016
Commons
1 July 2016
Commons

Commons 1st reading

22 March 2016
Commons

Commons 2nd reading

11 April 2016
Commons

Commons Programme motion

Programme motion
11 April 2016
Commons

Commons Carry-over motion

Carry-over motion
11 April 2016
Commons

Commons 1st reading

19 May 2016
Commons

Commons 2nd reading

19 May 2016
Commons

Commons Committee stage

Committee: 2nd sitting
28 June 2016
Commons
Committee: 1st sitting
27 June 2016
Commons

Commons Programme motion

Programme motion
5 September 2016
Commons

Commons Report stage

Report: 2nd sitting
6 September 2016
Commons
5 September 2016
Commons

Commons 3rd reading

6 September 2016
Commons

Lords 1st reading

1st reading (Hansard)
6 September 2016
Lords
1st reading (Minutes of Proceedings)
6 September 2016
Lords

Lords 2nd reading

2nd reading (Hansard)
13 September 2016
Lords
2nd reading (Minutes of Proceedings)
13 September 2016
Lords

Lords Committee stage

Committee: 1st sitting (Hansard)
13 September 2016
Lords
Committee: 1st sitting (Minutes of Proceedings)
13 September 2016
Lords

Lords Report stage

Report stage (Hansard)
13 September 2016
Lords
Report stage (Minutes of Proceedings)
13 September 2016
Lords

Lords 3rd reading

3rd reading (Hansard)
13 September 2016
Lords
3rd reading (Minutes of Proceedings)
13 September 2016
Lords

Royal Assent

Royal Assent (Hansard)
15 September 2016
Royal Assent (Minutes of Proceedings)
15 September 2016