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Finance Act 2013

The Finance Act 2013 received Royal Assent on 17 July 2013. 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 2013
The full text of the Act as enacted on 17 July 2013.

Finance Bill 2013–14
The Bill as published on 9 May 2013. A version in HTML in also available.

Finance (No.2) Bill 2012–13
The full text of the amended Bill as published on 28 March 2013. A version in HTML is also available.

Draft clauses and explanatory notes for Finance Bill 2013
Full text of the draft Finance Bill as published on 11 December 2012.


The Tax Faculty has published a number of comments on the Finance Bill and a compendium TAXREP 21/13 was published on 15 February 2013.

The faculty provided regular news and updates on Finance Bill and Act 2013, including:



Finance Act 2013
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 2013: Explanatory notes
Set of explanatory notes prepared by HM Treasury to be read alongside the Bill.

HM Treasury

Finance Bill 2013
Information and links to relevant documents.

Overview of Legislation in Draft
A summary of the draft legislation with Tax Information and Impact Note (TIIN) for each measure.


Finance Bill 2013 – Draft Clauses 11 December 2012
Background information on the Finance Bill 2013 consultation, covering:

  • main tax announcements
  • Overview of Legislation in Draft (OLD)
  • Tax Information and Impact Notes (TIINs)
  • Finance Bill 2013 draft clauses and explanatory notes.

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:

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