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Finance (No. 2) Act 2017

Government Bill

Originated in the House of Commons, Session 2017-19

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 (No. 2) Act 2017 c.32
16 November 2017

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.

1 November 2017
Lords
26 October 2017
Commons
8 September 2017
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
27 October 2017
Commons

Documents to explain the purpose of the Bill.

Bill 102 EN 2017-19
7 September 2017
Commons
Notes on the Ways and Means Resolutions
4 September 2017
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for English laws' procedure, which applied from 23 October 2015 until it was suspended on 22 April 2020 (and finally rescinded on 13 July 2021),the Speaker certified Bills, or provisions of Bills, as relating exclusively to England, and/or to England and Wales.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.).

Memorandum from HM Treasury - 30 October 2017
30 October 2017
Commons
Departmental Assessment on EVEL
24 October 2017
Commons
Information relating to Finance Bill
4 September 2017
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.

1 November 2017
Lords
Consideration of Bill Amendments as at 31 October 2017
31 October 2017
Commons
Notices of Amendments as at 27 October 2017
30 October 2017
Commons
Notices of Amendments as at 26 October 2017
27 October 2017
Commons
Notices of Amendments as at 25 October 2017
26 October 2017
Commons
Notices of Amendments as at 24 October 2017
25 October 2017
Commons
Public Bill Committee Amendments as at 24 October 2017
24 October 2017
Commons
PBC Notices of Amendments as at 19 October 2017
20 October 2017
Commons
Public Bill Committee Amendments as at 19 October 2017
19 October 2017
Commons
PBC Notices of Amendments as at 17 October 2017
18 October 2017
Commons
Public Bill Committee Amendments as at 17 October 2017
17 October 2017
Commons
PBC Notices of Amendments as at 13 October 2017
16 October 2017
Commons
PBC Notices of Amendments as at 12 October 2017
13 October 2017
Commons
PBC Notices of Amendments as at 11 October 2017
12 October 2017
Commons
Committee of the whole House Amendments as at 11 October 2017
11 October 2017
Commons
CWH Notices of Amendments as at 9 October 2017
10 October 2017
Commons
CWH Notices of Amendments as at 6 October 2017
9 October 2017
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
31 October 2017
Commons
Consideration in Committee: Selection 3
23 October 2017
Commons
Consideration in Committee: Selection 2
18 October 2017
Commons
Consideration in Committee: Selection 1
16 October 2017
Commons
Consideration in Committee of the whole House
10 October 2017
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 31 October 2017
1 November 2017
Commons
Public Bill Committee Proceedings as at 24 October 2017
25 October 2017
Commons
All proceedings up to 24 October 2017 at Public Bill Committee Stage
25 October 2017
Commons
Public Bill Committee Proceedings as at 19 October 2017
20 October 2017
Commons
Public Bill Committee Proceedings as at 17 October 2017
18 October 2017
Commons
Committee of the whole House Proceedings as at 11 October 2017
12 October 2017
Commons

House of Commons Library and House of Lords Library briefing papers aim to be politically impartial, containing factual information as well as a range of opinions on each subject. Briefing papers on Bills are produced before Second Reading and, in the Commons, after Committee Stage.

Briefing Paper on the Bill
27 October 2017
Commons

Archive of press notices related to the Bill.

Have your say on the Finance Bill
14 September 2017
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
7 November 2017
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: Low Incomes Tax Reform Group further submission on clause 64 (FB22)
25 October 2017
Commons
Written Evidence: Low Incomes Tax Reform Group further submission on clause 63 and schedule 15 (FB23)
25 October 2017
Commons
Written Evidence: Low Incomes Tax Reform Group further submission on clauses 60-62 (FB24)
25 October 2017
Commons
Written Evidence: Unite (FB25)
25 October 2017
Commons
Written Evidence: An individual who wishes to remain anonymous (FB26)
25 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission on clauses 63, 64, 65 and 67 (FB21)
25 October 2017
Commons
Written Evidence: An individual who wishes to remain anonymous (FB17)
20 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission Clauses 60, 61 and 62 and Schedule 14 (FB18)
20 October 2017
Commons
Written Evidence: Nathan Hamilton (FB19)
20 October 2017
Commons
Written Evidence: Taylor Wessing LLP (FB20)
20 October 2017
Commons
Written Evidence: Mark Coulter, Technical Consultant, Kerr Henderson (Financial Services) Ltd (FB01)
18 October 2017
Commons
Written Evidence: The Tax Faculty, Institute of Chartered Accountants in England and Wales (FB02)
18 October 2017
Commons
Written Evidence: Association of Taxation Technicians (ATT) (FB03)
18 October 2017
Commons
Written Evidence: Low Incomes Tax Reform Group (clause 7) (FB05)
18 October 2017
Commons
Written Evidence: Low Incomes Tax Reform Group further submission (Clause 17 and Schedule 3) (FB06)
18 October 2017
Commons
Written Evidence: Chartered Institute of Taxation (clauses 18 and19 and schedule 4) (FB07)
18 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission (clause 20 and schedule 5) (FB08)
18 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission (clauses 27 and 28) (FB09)
18 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission (clauses 29-33 and schedules 8-10) (FB10)
18 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission (FB11)
18 October 2017
Commons
Written Evidence: Association of Taxation Technicians (ATT) further submission New Schedule A1, paragraph 12 (FB12)
18 October 2017
Commons
Written Evidence: Association of Taxation Technicians (ATT) further submission New Schedule A1, paragraph 14 (FB13)
18 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission Clause 9 – Life insurance policies (FB14)
18 October 2017
Commons
Written Evidence: Chartered Institute of Taxation further submission Clause 16 – Calculation of profits of trades and property businesses (FB15)
18 October 2017
Commons
Written Evidence: Enterprise Tax Consultants (FB16)
18 October 2017
Commons

Occasionally questions put to government Ministers during debates on Bills in either the House of Commons or the House of Lords may be answered by the Minister saying 'I will write to the Hon Member'. Such “will write” replies are not published in Hansard but are placed in the Library of the House concerned and published on the Parliamentary website.

Letter dated 30/10/2017 from Mel Stride MP to George Howarth MP and Charles Walker MP regarding proposed Government amendments to the Finance Bill. 2p.
30 October 2017

Full transcripts

Commons Committee stage

Committee Debate: Compilation of sittings so far
25 October 2017
Commons
25 October 2017
Commons
25 October 2017
Commons
20 October 2017
Commons
20 October 2017
Commons
17 October 2017
Commons
17 October 2017
Commons

Commons Ways and Means resolution

Ways and Means resolution
6 September 2017
Commons

Commons 2nd reading

12 September 2017
Commons

Commons Committee stage

Committee: 1st sitting
11 October 2017
Commons

Lords 1st reading

1st reading (Hansard)
1 November 2017
Lords
1st reading (Minutes of Proceedings)
1 November 2017
Lords

Lords 2nd reading

2nd reading (Hansard)
15 November 2017
Lords
2nd reading (Minutes of Proceedings)
15 November 2017
Lords

Lords Committee stage

Committee: 1st sitting (Hansard)
15 November 2017
Lords
Committee: 1st sitting (Minutes of Proceedings)
15 November 2017
Lords

Lords Report stage

Report stage (Hansard)
15 November 2017
Lords
Report stage (Minutes of Proceedings)
15 November 2017
Lords

Lords 3rd reading

3rd reading (Hansard)
15 November 2017
Lords
3rd reading (Minutes of Proceedings)
15 November 2017
Lords

Royal Assent

Royal Assent (Hansard)
16 November 2017
Royal Assent (Minutes of Proceedings)
16 November 2017