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Finance Act 2018

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 Act 2018 (c. 3)
15 March 2018

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.

22 February 2018
Lords
16 January 2018
Commons
1 December 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
18 January 2018
Commons

Documents to explain the purpose of the Bill.

Bill 134 2017-19 - Explanatory Notes by HM Treasury
1 December 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
20 February 2018
Commons
Consideration in Committee: Selection 3
15 January 2018
Commons
Consideration in Committee: Selection 1
10 January 2018
Commons
Consideration in Committee: Selection 2
10 January 2018
Commons
Committee of the whole house: Day2
19 December 2017
Commons
Committee of the whole house: Days 1&2
18 December 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for English laws' procedure, which applied from 23 October 2015 until it was suspended on 22 April 2020 (and finally rescinded on 13 July 2021),the Speaker certified Bills, or provisions of Bills, as relating exclusively to England, and/or to England and Wales.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.).

Speaker's Provisional Certificate - 21 February 2018
21 February 2018
Commons
Legislative Grand Committee - 21 February 2018
21 February 2018
Commons
Speaker's Certificate - 21 February 2018
21 February 2018
Commons
Treasury EVEL memorandum on the Finance (No. 2) Bill – 20 February 2018
20 February 2018
Commons
Treasury EVEL Memorandum on the Finance (No.2) Bill - 16 January 2018
16 January 2018
Commons
Speaker's Certificate - 6 December 2017
6 December 2017
Commons
Speaker's Certificate on the Budget Resolutions - 22 November 2017
23 November 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.

Consideration of Bill Amendments as at 21 February 2018
21 February 2018
Commons
Notices of Amendments as at 19 February 2018
20 February 2018
Commons
Notices of Amendments as at 16 February 2018
19 February 2018
Commons
Notices of Amendments as at 8 February 2018
9 February 2018
Commons
Notices of Amendments as at 7 February 2018
8 February 2018
Commons
5 February 2018
Commons
Notices of Amendments as at 25 January 2018
26 January 2018
Commons
Notices of Amendments as at 22 January 2018
23 January 2018
Commons
Notices of Amendments as at 18 January 2018
19 January 2018
Commons
Public Bill Committee Amendments as at 16 January 2018
16 January 2018
Commons
Notices of Amendments as at 12 January 2018
15 January 2018
Commons
Notices of Amendments as at 11 January 2018
12 January 2018
Commons
Public Bill Committee Amendments as at 11 January 2018
11 January 2018
Commons
10 January 2018
Commons
Public Bill Committee Amendments as at 9 January 2018
9 January 2018
Commons
8 January 2018
Commons
5 January 2018
Commons
PBC Notices of Amendments as at 21 December 2017
22 December 2017
Commons
PBC Notices of Amendments as at 20 December 2017
21 December 2017
Commons
Committee of the whole House Amendments as at 19 December 2017
19 December 2017
Commons
Committee of the whole House Amendments as at 18 December 2017
18 December 2017
Commons
Notices of Amendments as at 14 December 2017
15 December 2017
Commons
Notices of Amendments as at 13 December 2017
14 December 2017
Commons
Notices of Amendments as at 12 December 2017
13 December 2017
Commons
Notices of Amendments as at 11 December 2017
12 December 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 21 February 2018
22 February 2018
Commons
All proceedings up to 16 January 2018 at Public Bill Committee Stage
17 January 2018
Commons
Public Bill Committee Proceedings as at 16 January 2018
17 January 2018
Commons
Public Bill Committee Proceedings as at 11 January 2018
12 January 2018
Commons
Public Bill Committee Proceedings as at 9 January 2018
10 January 2018
Commons
All proceedings up to 19 December 2017 at Committee of the Whole House
20 December 2017
Commons
Committee of the whole House Proceedings as at 19 December 2017
20 December 2017
Commons
Committee of the whole House Proceedings as at 18 December 2017
19 December 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
8 February 2018
Commons
Briefing Paper on Second Reading
8 December 2017
Commons

Archive of press notices related to the Bill.

Have your say on the Finance No.2 Bill
14 December 2017
Commons

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: This person wishes to remain anonymous (FB27)
17 January 2018
Commons
Written Evidence: This person wishes to remain anonymous (FB28)
17 January 2018
Commons
Written Evidence: WTT Consulting Ltd (FB20)
11 January 2018
Commons
Written Evidence: This person wishes to remain anonymous (FB21)
11 January 2018
Commons
Written Evidence: WTT Consulting Ltd - further submission (FB22)
11 January 2018
Commons
Written Evidence: Chartered Institute of Taxation (Clause 35 and Schedule 10) further submission (FB23)
11 January 2018
Commons
Written Evidence: This person wishes to remain anonymous (FB24)
11 January 2018
Commons
Written Evidence: This person wishes to remain anonymous (FB25)
11 January 2018
Commons
Written Evidence: James D Jones-Tinsley FPMI APFS, for and on behalf of Barnett Waddingham LLP (FB26)
11 January 2018
Commons
Written Evidence: Association of Accounting Technicians (ATT) (FB01)
10 January 2018
Commons
Written Evidence: LEVC (FB02)
10 January 2018
Commons
Written Evidence: Institute of Chartered Accountants in England and Wales (ICAEW) (Clause 10) (FB03)
10 January 2018
Commons
Written Evidence: Institute of Chartered Accountants in England and Wales (ICAEW) (further submission) (Clauses 11-12 and Schedules 1-2) (FB04)
10 January 2018
Commons
Written Evidence: Institute of Chartered Accountants in England and Wales (ICAEW) (further submission) (Clause 23 and Schedule 7) (FB05)
10 January 2018
Commons
Written Evidence: Institute of Chartered Accountants in England and Wales (ICAEW) (further submission) (Clause 35 and Schedule 10) (FB06)
10 January 2018
Commons
Written Evidence: Institute of Chartered Accountants in England and Wales (ICAEW) (Clause 38) (further submission) (FB07)
10 January 2018
Commons
Written Evidence: Association of Taxation Technicians (ATT) (further submission) (Clause 14 – EIS, SEIS and VCT reliefs: risk to capital) (FB08)
10 January 2018
Commons
Written Evidence: Low Incomes Tax Reform Group (LITRG) (Clause 6) (FB09)
10 January 2018
Commons
Written Evidence: This person wishes to remain anonymous (FB10)
10 January 2018
Commons
Written Evidence: This person wishes to remain anonymous (FB11)
10 January 2018
Commons
Written Evidence: Peter Lamberti (FB12)
10 January 2018
Commons
Written Evidence: Chartered Institute of Taxation relating to Clauses 7-17 of Finance (FB13)
10 January 2018
Commons
Written Evidence: The Association of Member Nominated Trustees (FB14)
10 January 2018
Commons
Written Evidence: Chartered Institute of Taxation Clause 18 (further submission) (FB15)
10 January 2018
Commons
Written Evidence: Chartered Institute of Taxation Clause 38 (further submission) (FB16)
10 January 2018
Commons
Written Evidence: Institute of Chartered Accountants in England and Wales (ICAEW) (further submission) (Clause 18 and Schedule 6) (FB17)
10 January 2018
Commons
Written Evidence: Chartered Institute of Taxation (clauses 19-32 and related schedules) further submission (FB18)
10 January 2018
Commons
Written Evidence: This person wishes to remain anonymous (FB19)
10 January 2018
Commons

A collection of papers relevant to the bill

Letter from the Financial Secretary regarding Government amendments dated 15 January 2018
23 January 2018
Commons
Letter from the Financial Secretary regarding Government amendments dated 10 January 2018
10 January 2018
Commons
Letter from the Financial Secretary regarding Government amendments dated 21 December 2017
10 January 2018
Commons
Explanatory notes on the Budget Resolutions
22 November 2017
Commons
Budget Resolutions
22 November 2017
Commons

Full transcripts

Commons Committee stage

17 January 2018
Commons
17 January 2018
Commons
12 January 2018
Commons
12 January 2018
Commons
Committee debates: compilation of sittings so far
12 January 2018
Commons
10 January 2018
Commons
10 January 2018
Commons

Commons 1st reading

28 November 2017
Commons

Commons 2nd reading

11 December 2017
Commons

Commons Committee stage

Committee: 2nd sitting
19 December 2017
Commons
Committee: 1st sitting
18 December 2017
Commons

Commons 3rd reading

21 February 2018
Commons

Commons Report stage

21 February 2018
Commons

Lords 1st reading

1st reading (Hansard)
22 February 2018
Lords
1st reading (Minutes of Proceedings)
22 February 2018
Lords

Lords 2nd reading

2nd reading (Hansard)
8 March 2018
Lords
2nd reading (Minutes of Proceedings)
8 March 2018
Lords

Lords Committee stage

Committee: 1st sitting (Hansard)
8 March 2018
Lords
Committee: 1st sitting (Minutes of Proceedings)
8 March 2018
Lords

Lords Report stage

Report stage (Hansard)
8 March 2018
Lords
Report stage (Minutes of Proceedings)
8 March 2018
Lords

Lords 3rd reading

3rd reading (Hansard)
8 March 2018
Lords
3rd reading (Minutes of Proceedings)
8 March 2018
Lords

Royal Assent

Royal Assent (Hansard)
15 March 2018
Royal Assent (Minutes of Proceedings)
15 March 2018