The Finance (No. 2) Act 2015 received Royal Assent on 18 November 2015. Find useful links to guidance, parliamentary papers, representations and other commentary on the Act's progress through parliament.
Finance (No. 2) Act 2015
Full text of the Act as enacted on 18 November 2015.
Finance Bill 2015–16
Full text of the Bill as published on 15 July 2015.
Summer Finance Bill 2015: explanatory notes
Explanatory notes and guidance published on 15 July 2015.
Summer Finance Bill 2015: Measures with immediate effect
Listing of measures already announced in July 2015.
Finance Act 2015
A dedicated page on the UK Parliament website that provides access to information on the progress of the Act with links to debates and other related business papers as they arise. Sections include:
Summer Finance Bill 2015
Collection of supporting documents and information for Summer Finance Bill 2015.
Finance Bill 2015: Public Bill Committee
Explanatory notes for government amendments in the public bill committee, published on 12 October 2015.
Summer Budget 2015: HM Revenue and Customs
Access the Overview of Tax Legislation and Rates (OOTLAR), which confirms the measures to be included in Summer Finance Bill 2015, and the Tax Information and Impact Notes (TIINs).
Peter Rayney looks at how the changes in corporate tax relief affect goodwill calculations.
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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 1894–1995.
See LibCat, our online catalogue, for details of our holdings of:
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