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Finance Act 2014

The Finance Act 2014 received Royal Assent on 17 July 2014. On this page you can find guidance, parliamentary papers, representations and other commentary on the Act's progress through parliament.

We keep a separate page on Budget 2014 with links to official documents, submissions, reactions, commentary and analysis.

The Finance Act

Finance Act 2014
The full text of the Act as enacted on 17 July 2014.

Finance Bill 2014–15, as amended in Public Bill Committee
Full text of the amended Bill published on 19 June 2014.

Finance Bill 2014–15
Full text of the renamed Finance Bill as published on 5 June 2014.

Finance (No.2) Bill 2013–14
Full text of the Finance Bill as published on 27 March 2014.

Draft clauses and explanatory notes for Finance Bill 2014
Full text of the draft Finance Bill as published on 10 December 2013.



Finance Act 2014
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:

Finance Bill 2014: Explanatory notes
Set of explanatory notes prepared by HM Treasury to be read alongside the Bill. Additional legislation, explanatory notes and guidance are also available on specific topics.

HM Treasury

Finance Bill 2014
Background information and links to the latest documents, including individual measures.

Finance Bill 2014: Measures with immediate effect in March
Set of measures published on 20 March 2014, after the Budget 2014 statement.

Overview of legislation in draft (OLD)
A summary of the draft legislation, published on 10 December 2013, with Tax Information and Impact Notes (TIINs) for each measure.


Finance Bill 2014 TIINs
A complete listing of the Tax Information and Impact Notes produced by HMRC on 10 December 2013.


ICAEW Tax Faculty updates
News and updates released by the Tax Faculty on the Budget & Finance Act 2014

Commentary from firms and other advisers

Prior to the publication of the Bill firms produced analysis of the Budget and draft clauses of the Bill, including:

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?

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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* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.