ICAEW.com works better with JavaScript enabled.

Finance Act 2019

The Finance Act 2019 received Royal Assent on 12 February 2019. It was originally introduced to Parliament as Finance (No.3) Bill 2018. On this page you can find guidance, parliamentary papers, representations and other commentary on the Bill's progress into law.

The Finance Act

Finance Act 2019
Full text of the Act as enacted on 12 February 2019.

Explanatory notes
Budget Resolutions and explanatory notes.

The Finance Bill

Revised Finance (No.3) Bill (HL Bill 154)
A revised version of the Bill which included the amendments passed in the House of Commons was published on its introduction to the House of Lords, with the first reading on 9 January 2019.

Finance (No.3) Bill
Text of the Bill as published on 7 November 2018.

Draft provisions for Finance (No.3) Bill
Draft provisions for the Bill, published on 6 July 2018. A set of explanatory notes for the draft provisions was also published.

Finance Bill 2018-19 collection
Collection of supporting documents and information for the Bill, including separate pages for each set of draft clauses organised by category. These pages offer draft text, notes, summaries, and any relevant consultations and responses.

Related briefing papers

2018 Budget & Finance (No.3) Bill 2017-19
House of Commons research briefing paper on the Finance Bill. The briefing includes links to briefing material relating to the clauses selected for debate by the Committee of the Whole House. Published on 24 December 2018.

The Budget and the annual Finance Bill
House of Commons briefing paper which sets out the usual process for a Finance Bill from publication to Royal Assent with an example of how procedural rules can affect the time line. Published on 27 September 2018.

Summary of Finance Bills and Acts issued in 2017-2019

Bill Publication Act Royal Assent Notes
Finance (No.3) Bill 2018 7 November 2018 Finance Act 2019 12 February 2019  
Finance (No.2) Bill 2017-19 1 December 2017 Finance Act 2018 15 March 2018  
Finance Bill 2017-19 8 September 2017 Finance (No.2) Act 2017 16 November 2017
Finance (No.2) Bill 2016-17 20 March 2017 Finance Act 2017 27 April 2017 Truncated, pre-election Bill

ICAEW

The Tax Faculty provided regular news and updates on Finance (No.3) Bill 2018. These included: 

Blog posts and articles

Representations

Commentary from firms and other advisers

Tax experts have produced analysis of the clauses from the initial realease of the draft clauses through to the passage of the bill through Parliament, including:

Commentary and resources from other organisations

Tax experts in other organisations and professional bodies have produced briefings, commentary and resources on the bill.

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.

Archive

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:

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.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

* 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.