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Finance Act 2024

Government Bill

Originated in the House of Commons, Session 2023-24

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 2024 (c. 3)
22 February 2024

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 45 (as brought from the Commons)
6 February 2024
Lords
Bill 014 2023-24 (as introduced)
29 November 2023
Commons
Bill 014 2023-24 (as introduced) - large print
29 November 2023
Commons
Resolutions to be moved by the Chancellor of the Exchequer - 22 November 2023 (updated 23 November)
22 November 2023
Commons
Resolutions to be moved by the Chancellor of the Exchequer - 22 November 2023 - large print (updated 23 November)
22 November 2023
Commons

Documents to explain the purpose of the Bill.

Bill 014 EN 2023-24
29 November 2023
Commons
Bill 014 EN 2023-24 - large print
29 November 2023
Commons

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

Mr Speaker’s provisional grouping and selection of Amendments - 5 February 2024
5 February 2024
Commons
Chair’s provisional selection and grouping of amendments - 16 January 2024
16 January 2024
Commons
Provisional grouping and selection by the Chairman of Ways and Means
10 January 2024
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 5 February 2024
5 February 2024
Commons
Consideration of Bill Amendments as at 5 February 2024 - large font accessible version
5 February 2024
Commons
Notices of Amendments as at 2 February 2024
2 February 2024
Commons
Notices of Amendments as at 1 February 2024
1 February 2024
Commons
Notices of Amendments as at 29 January 2024
29 January 2024
Commons
Notices of Amendments as at 23 January 2024
23 January 2024
Commons
Notices of Amendments as at 17 January 2024
17 January 2024
Commons
Public Bill Committee Amendments as at 16 January 2024
16 January 2024
Commons
Notices of Public Bill Committee Amendments as at 15 January 2024
15 January 2024
Commons
Committee of the whole House Amendments as at 10 January 2024
10 January 2024
Commons
Notices of Committee of the whole House Amendments as at 9 January 2024
9 January 2024
Commons
Notices of Public Bill Committee Amendments as at 9 January 2024
9 January 2024
Commons
Notices of Committee of the whole House Amendments as at 8 January 2024
8 January 2024
Commons
Notices of Public Bill Committee Amendments as at 19 December 2023
19 December 2023
Commons
Notices of Committee of the whole House Amendments as at 14 December 2023
14 December 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 5 February 2024
6 February 2024
Commons
All proceedings up to 16 January 2024 at Public Bill Committee Stage
16 January 2024
Commons
Committee of the whole House Proceedings as at 10 January 2024
12 January 2024
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 Bill: HL Bill 45
15 February 2024
Lords
Research briefing on the Bill
7 December 2023
Commons

Archive of press notices related to the Bill.

Finance Bill: call for evidence
11 January 2024
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 Low Incomes Tax Reform Group - Clause 16 and Schedule 10 - Provision relating to the cash basis (FB01)
16 January 2024
Commons
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 36 - Commencement of rules imposing penalties for failure to make returns etc (FB02)
16 January 2024
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clause 16 and Schedule 10 - Calculation of trade profits etc (cash basis) (FB03)
16 January 2024
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clause 35 - Additional information to be contained in returns under TMA 1970 etc (FB04)
16 January 2024
Commons
Written evidence submitted by the ICAEW Tax Faculty - Clause 14 Provision in connection with abolition of the lifetime allowance charge, and Schedule 9 Pensions (FB05)
16 January 2024
Commons
Written evidence submitted by the ICAEW Tax Faculty - Clause 35 Additional information to be contained in returns under TMA 1970 etc (FB06)
16 January 2024
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 13-15 and 17, relating to Employment Taxes and Pensions (FB07)
16 January 2024
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 3-7 and Schedules 2-6, relating to Creative Reliefs (Films, television programmes, video games etc) (FB08)
16 January 2024
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 Baroness Vere to Lord Davies regarding questions raised during the Second reading: the interaction of the State Pension with the Personal Allowance, the taxation of private pensions, the tapered annual allowance, the changes being made to Public Service Pensions Schemes (PSPS).
5 March 2024
Letter from Gareth Davies MP to Debbie Abrahams MP regarding a question raised in the committee stage(first sitting): how UK tobacco duties compare internationally, particularly in relation to New Zealand.
31 January 2024
Letter from Nigel Huddleston MP to James Murray MP regarding government amendments relating to: research and development (R&D) relief intensity ratio fix, R&D relief transitional fix, creative relief fixes, and new clause 5: Electricity Generator Levy (EGL).
29 January 2024
Letter from Nigel Huddleston MP to Carol Monaghan MP and others regarding whether Clause 17 will apply with retrospective effect.
22 January 2024

Full transcripts

Commons Committee stage

Compilation PDF of all Committee Debate sittings so far
16 January 2024
Commons
16 January 2024
Commons
16 January 2024
Commons

Link to the relevant section in the Commons Hansard Daily Report

Commons 2nd reading

2nd reading - Commons Hansard link
13 December 2023
Commons

Commons Committee of the whole House

Committee of the whole House - Commons Hansard link
10 January 2024
Commons

Commons Ways and Means resolution

Ways and Means Resolution - Commons Hansard link
5 February 2024
Commons

Commons Report stage

Report stage - Commons Hansard link
5 February 2024
Commons

Commons 3rd reading

3rd reading - Commons Hansard link
5 February 2024
Commons

Lords 1st reading

6 February 2024
Lords

Lords 2nd reading

21 February 2024
Lords

Lords Committee negatived

21 February 2024
Lords

Lords 3rd reading

21 February 2024
Lords

Royal Assent

22 February 2024

Lords 1st reading

Minutes of Proceedings
6 February 2024
Lords

Lords 2nd reading

Minutes of Proceedings
21 February 2024
Lords

Lords Committee negatived

Minutes of Proceedings
21 February 2024
Lords

Lords 3rd reading

Minutes of Proceedings
21 February 2024
Lords

Royal Assent

Minutes of Proceedings
22 February 2024