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Finance Act 2011

The Finance Act 2011 was published on 19 July 2011. On this page you can find guidance, parliamentary papers, representations and other commentary on the Act's progress through parliament.

The Finance Act

Finance Act 2011
The full text of the Act as enacted on 19 July 2011.

Finance (No. 3) Bill [As Amended in the Committee and in Public Bill Committee]
The full text of the amended Bill published on 13 June 2011.

Finance (No 3) Bill
The full text of the Bill as published on 31 March 2011.

Finance Bill 2011 – draft clauses and explanatory notes
This document contains all of the draft clauses and explanatory notes to be included in Finance Bill 2011.

Summary of Bills and Acts issued in 2010 and 2011

Bill Publication date Outcome
Finance Bill 2010 30 March 2010 Finance Act 2010
Finance Bill 2010–11 28 June 2010 Finance (No.2) Act 2010
Finance (No.2) Bill 2010–11 15 September 2010 Finance (No.3) Act 2010
Finance (No.3) Bill 2011 31 March 2011 Finance Act 2011

ICAEW

TAXREP 26/11: Finance Bill 2011 – Written evidence to the House of Lords 
Sub-Committee
 
Comments on the Finance (No 3) Bill 2011 submitted on 9 May 2011 to the House of Lords Select Finance Bill Subcommittee.

TAXREP 5/11: Draft Finance Bill 2011 
Representation on the draft Finance Bill 2011 clauses and Finance Bill Tax Information and Impact Notes (TIINs) submitted on 9 February 2011 to the Exchequer Secretary at HM Treasury and the Permanent Secretary for Tax at HMRC.

The complete listing of Tax Representations 2011 provides links to other commentary and briefings submitted by ICAEW on specific clauses and topics of the Finance Bill 2011.

Parliamentary papers

Finance (No. 3) Bill 2010-11
A dedicated page on the UK Parliament website that provides access to information on the progress of the Bill with links to debates and other related business papers as they arise. Sections include:

Finance Bill 2011
A dedicated page on the HM Treasury website that provides access to draft legislation, consultation documents and written Ministerial Statements.

Overview of Tax Legislation and Rates
A comprehensive overview of the tax changes announced in Budget 2011 published by HM Treasury and HMRC on 23 March 2011. The overview includes measures to be included in the Finance Bill 2011 and Finance Bill 2012.

Commentary

Corporate break-ups
Analysis of the new rules concerning changes to the degrouping rules introduced in Finance Act 2011. Includes a hypothetical case study.

The great 'degrouping' makeover
Further analysis of the new degrouping rules by Peter Rayney.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Archive

The Library holds an extensive collection of Finance Acts (from the 19th century onwards), Finance Bills (from 1951 onwards), Debates on the Finance Bill as recorded in Hansard, and Standing Committee Debates on the Finance Bills (from 1968 onwards). Alongside this you can also find many publications from the ICAEW and other bodies on the Finance Acts.

We also maintain an online archive of resources for Finance Acts 1980–1999.

See LibCat, our online catalogue, for details of our holdings of:

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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