Finance Act 2018—progress through Parliament [Archived]
Finance Act 2018—progress through Parliament [Archived]

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Finance Act 2018—progress through Parliament [Archived]
  • Progress of FA 2018
  • FA 2018—measure by measure

ARCHIVED: This Practice Note has been archived and is not maintained.

This Practice Note contains information on Finance Act 2018 (FA 2018) which received Royal Assent on 15 March 2018. It is being retained for historic interest as it charts the progress of the legislation through Parliament and provides a description, with relevant links, of each measure in the Act.

This Practice Note is split into two parts:

  1. Progress of FA 2018

  2. FA 2018—measure by measure

For comprehensive tracking of the consultations mentioned, see: Tax—consultation and legislation tracker.

Progress of FA 2018

This part of the Practice Note shows the progress of FA 2018 through Parliament.

DateBill stageBill version
13 September 2017Draft legislation publishedDraft
25 October 2017Consultation on draft legislation closed
22 November 2017Autumn Budget
28 November 2017First reading and approval of Budget Resolutions
1 December 2017Finance Bill 2018 publishedBill as introduced
11 December 2017Second reading in the House of Commons
18–19 December 2017Consideration by Committee of the Whole House
9 January 2018Public Bill Committee stage began
16 January 2018Public Committee stage completedBill as amended by Committee
21 February 2018Remaining stages in House of Commons completed
8 March 2018House of Lords stages are due to completeBill as introduced to the House of Lords
15 March 2018Bill received Royal Assent

FA 2018—measure by measure

Section and subjectDate of implementationFurther informationDevelopmentsAnalysis
1: Income tax charge

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