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Finance Act 2012

The Finance Act 2012 was enacted on 17 July 2012. 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 2012
The full text of the Act as enacted on 17 July 2012.

Finance Bill 2012–2013 
The full text of the amended Bill as published on 11 May 2012. A version in HTML is also available.

Finance (No.4) Bill 2010–12 
The full text of the Bill as published on 28 March 2012. A version in HTML is also available.

Finance Bill 2012 - draft clauses and explanatory notes
The full text of the draft Bill as on 6 December 2011.

Summary of Finance Bills and Acts issued between 2010 and 2012

Bill Publication date Outcome
Finance Bill 2012–13 11 May 2012 Finance Act 2012
Finance (No.4) Bill 2010–12 28 March 2012 Finance Bill 2012–13
Finance (No.3) Bill 2011 31 March 2011 Finance Act 2011
Finance (No.2) Bill 2010–11 15 September 2010 Finance (No.3) Act 2010
Finance Bill 2010–11 28 June 2010 Finance (No.2) Act 2010
Finance Bill 2010 30 March 2010 Finance Act 2010


The Tax Faculty provides news and commentary on the latest updates to Budget and Finance Bill 2012, including:

Parliamentary papers

Finance Bill 2004–05 to 2012–13
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 2012
A dedicated page on GOV.UK that provides access to guidance and information on the bill.

Autumn tax updates and draft Finance Bill 2012 clauses
HMRC overview covering the main tax announcements made by the Autumn Statement on 29 November 2011 and the draft Finance Bill on 6 December 2011. Explanatory notes and relevant documents cover:

  • Patent Box
  • Employer asset-backed pension contributions
  • Overseas transfers of UK pensions savings – QROPS
  • Commutation of small personal pension funds
  • Non Domicile Taxation
  • Working with Tax Agents
  • Office of Tax Simplification – Review of Tax Reliefs
  • Extra Statutory Concessions review

Commentary from firms and other advisers

Analysis of draft clauses produced by firms, include:

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:

Can't find what you are looking for?

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