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Finance (No. 2) Act 2023

Government Bill

Originated in the House of Commons, Session 2022-23

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 2023 (c. 30)
20 July 2023

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 149 (as brought from the Commons)
21 June 2023
Lords
Bill 310 2022-23 (as amended in Committee and Public Bill Committee)
24 May 2023
Commons
Bill 310 2022-23 (as amended in Committee and Public Bill Committee) - large print
24 May 2023
Commons
Bill 276 2022-23 (as introduced)
23 March 2023
Commons
Bill 276 2022-23 (as introduced) - large print
23 March 2023
Commons
Budget Resolutions - 15 March 2023
15 March 2023
Commons
Budget Resolutions - 15 March 2023 - large print
15 March 2023
Commons

Documents to explain the purpose of the Bill.

Bill 276 EN 2022-23
23 March 2023
Commons
Bill 276 EN 2022-23 - large print
23 March 2023
Commons
Budget Resolutions Explanatory Notes - 15 March 2023
15 March 2023
Commons
Budget Resolutions Explanatory Notes - 15 March 2023 - large print
15 March 2023
Commons

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

Speaker’s provisional grouping and selection of Amendments - 20 June 2023
20 June 2023
Commons
Provisional selection and grouping – 18 May 2023
17 May 2023
Commons
Provisional selection and grouping – 16 May 2023
15 May 2023
Commons
Provisional grouping and selection by the Chairman of Ways and Means - Day 1: Tuesday 18 April
18 April 2023
Commons
Provisional grouping and selection by the Chairman of Ways and Means - Day 2: Wednesday 19 April
18 April 2023
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 20 June 2023
20 June 2023
Commons
Consideration of Bill Amendments as at 20 June 2023 - large print
20 June 2023
Commons
Notices of Amendments as at 19 June 2023
19 June 2023
Commons
Notices of Amendments as at 16 June 2023
16 June 2023
Commons
Notices of Amendments as at 15 June 2023
15 June 2023
Commons
Notices of Amendments as at 13 June 2023
13 June 2023
Commons
Notices of Amendments as at 9 June 2023
9 June 2023
Commons
Notices of Amendments as at 8 June 2023
8 June 2023
Commons
Notices of Amendments as at 7 June 2023
7 June 2023
Commons
Notices of Amendments as at 5 June 2023
5 June 2023
Commons
Notices of Amendments as at 24 May 2023
24 May 2023
Commons
Notices of Amendments as at 22 May 2023
22 May 2023
Commons
Public Bill Committee Amendments as at 18 May 2023
18 May 2023
Commons
Notices of Public Bill Committee Amendments as at 17 May 2023
17 May 2023
Commons
Public Bill Committee Amendments as at 16 May 2023
16 May 2023
Commons
Notices of Public Bill Committee Amendments as at 15 May 2023
15 May 2023
Commons
Notices of Public Bill Committee Amendments as at 12 May 2023
12 May 2023
Commons
Notices of Public Bill Committee Amendments as at 10 May 2023
10 May 2023
Commons
Notices of Public Bill Committee Amendments as at 21 April 2023
21 April 2023
Commons
Committee of the whole House Amendments as at 19 April 2023
19 April 2023
Commons
Committee of the whole House Amendments as at 18 April 2023
18 April 2023
Commons
Notices of Committee of the whole House Amendments as at 17 April 2023
17 April 2023
Commons
Notices of Public Bill Committee Amendments as at 14 April 2023
14 April 2023
Commons
Notices of Committee of the whole House Amendments as at 14 April 2023
14 April 2023
Commons
Notices of Public Bill Committee Amendments as at 31 March 2023
31 March 2023
Commons
Notices of Committee of the whole House Amendments as at 30 March 2023
30 March 2023
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 20 June 2023
20 June 2023
Commons
All proceedings up to 18 May 2023 at Public Bill Committee Stage
18 May 2023
Commons
All proceedings up to 19 April 2023 at Committee of the whole House Stage
19 April 2023
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.

Finance (No. 2) Bill: HL Bill 149 of 2022–23
29 June 2023
Lords
Briefing Paper on the Bill
21 June 2023
Commons
Briefing Paper on the Bill
17 April 2023
Commons

Archive of press notices related to the Bill.

Finance (No.2) Bill: call for written evidence
20 April 2023
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.

Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on a measure in Part 2 of the Bill, which relates to Alcohol Duty in relation to flavoured beers (FB07)
19 May 2023
Commons
Written evidence submitted by J Chandler and Co (Buckfast) Ltd (FB01)
17 May 2023
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on Low Income Trusts and Estates - clause 29 and schedule 2 of the Bill (FB02)
17 May 2023
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on clauses 36 and 41 of the Bill (FB03)
17 May 2023
Commons
Written evidence submitted by the Association of Taxation Technicians (ATT) - on clause 346 of the Bill, the abolition of the Office of Tax Simplification (FB04)
17 May 2023
Commons
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - on clause 332 of the Bill (FB05)
17 May 2023
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on clause 346 of the Bill, the abolition of the Office of Tax Simplification (FB06)
17 May 2023
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 from Victoria Atkins MP to James Murray MP regarding Government amendments to the Bill.
16 June 2023
Letters dated 12/06/2023 from Gareth Davies MP regarding issues raised in the Finance Bill Public Bill Committee: I. Letter to James Murray MP regarding clause 318, fuel duties on excepted machines, the new reformed HGV levy (clause 324 and schedule 22), and the Landfill Tax gap. 2p. II. Letter to Angela Eagle MP regarding questions on clause 322 - Air Passenger Duty rates for the new ultra-long-haul band for direct flights departing Northern Ireland, and on the Joint Unit for Waste Crime.
12 June 2023
Letter from Victoria Atkins MP to Douglas Chapman MP regarding a question raised during the committee stage debate: Clause 313, relating to the exemptions for Registered Social Landlords from the Stamp Duty Land Tax regime for the Homes for Ukraine Scheme: funding to the devolved administrations to implement their own scheme.
25 May 2023
Letter from Victoria Atkins MP to Douglas Chapman MP regarding a question raised during the committee stage debate (third sitting): Clause 313, relating to the exemptions for Registered Social Landlords from the Stamp Duty Land Tax regime for the Homes for Ukraine Scheme: funding to the devolved administrations to implement their own scheme.
25 May 2023
Letter from Victoria Atkins MP to James Murray MP regarding a question raised in the public bill committee: HMRC resource for compliance work to support the effective delivery and implementation of the changes to the Company Share Option Plan.
18 May 2023
Letter from Victoria Atkins MP to Richard Fuller MP regarding an issue raised during the Committee stage: whether the Pillar 2 agreements would prevent the UK from introducing a one-off reduced level of 'repatriation tax'.
27 April 2023

Full transcripts

Commons Committee stage

Committee Debates: compilation pdf of sittings so far
18 May 2023
Commons
18 May 2023
Commons
18 May 2023
Commons
16 May 2023
Commons
16 May 2023
Commons

Link to the relevant section in the Commons Hansard Daily Report

Commons 2nd reading

2nd reading - Commons Hansard link
29 March 2023
Commons

Commons Programme motion

Programme motion - Commons Hansard link
29 March 2023
Commons

Commons Committee of the whole House

Committee of the whole House (day 2) - Commons Hansard link
19 April 2023
Commons
Committee of the whole House (day 1) - Commons Hansard link
18 April 2023
Commons

Commons Report stage

Report stage - Commons Hansard link
20 June 2023
Commons

Commons 3rd reading

3rd reading - Commons Hansard link
20 June 2023
Commons

Lords Committee negatived

4 July 2023
Lords

Lords 3rd reading

4 July 2023
Lords

Royal Assent

11 July 2023

Lords Committee negatived

Minutes of Proceedings
4 July 2023
Lords

Lords 3rd reading

Minutes of Proceedings
4 July 2023
Lords

Royal Assent

Minutes of Proceedings
11 July 2023