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Finance Act 2004

The Finance Act 2004 received Royal Assent on 22 July 2004. On this page you can find guidance, parliamentary papers, representations and other commentary on the Act's progress through parliament.

The Finance Act

Tax Faculty
Representations on the Finance Bill from ICAEW's Tax Faculty with their official responses.

Official Report of the House of Commons (Hansard)
Includes the Finance Bill debates in the following editions:

Select Committee on Economic Affairs, Sub-Committee on the Finance Bill (House of Lords)
The Committee released their report on the Finance Bill 2004 on Friday 25th June 2004. The full text of the report is available as HL Paper 109-I.

Finance Bill 2004
Text of the Finance Bill 2004 as amended in the Committee and in Standing Committee A on 24th June 2004.

Finance Bill in Standing Committee A
Archive of debates in the House of Commons Standing Committee A on the Finance Bill (6th May 2004-24th June).

Official Report of the House of Commons (Hansard)
Includes the Finance Bill debates in the following editions:

Finance Bill 2004 (Inland Revenue)
Archived section of the old Inland Revenue website with technical notes, regulatory impact assessments and other documents relating to the Finance Bill.

Finance Bill 2004 (HM Treasury)
Archived section of the old HM Treasury website with explanatory notes and clauses.

Volume 1

Explanatory clauses 1 to 20 (PDF, 173KB)
Explanatory clauses 21 to 40 (PDF, 203KB)
Explanatory clauses 41 to 60 (PDF, 285KB)
Explanatory clauses 61 to 87 (PDF, 235KB)

Volume 2

Explanatory clauses 88 to 118 (PDF, 308KB)
Explanatory clauses 119 to 138 (PDF, 274KB)
Explanatory clauses 271 to 289 (PDF, 304KB)
Explanatory clauses 290 to 310 (PDF, 111KB)

Volume 3

Explanatory clauses 139 to 270 relating to Pension Simplification (PDF, 797KB)

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.


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 links and resources for Finance Acts 1980–1999 and for Finance Acts 2000–2004.

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

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