Finance (No 2) Act 2015—progress through Parliament
Finance (No 2) Act 2015—progress through Parliament

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

  • Finance (No 2) Act 2015—progress through Parliament
  • Progress of F(No 2)A 2015
  • F(No 2)A 2015 Committee stages
  • Published legislation with immediate effect—Summer Budget 2015
  • Published legislation with subsequent effect
  • Measures deferred from Finance Act 2015

This Practice Note contains information on Finance (No 2) Act 2015 (F(No 2)A 2015) which received Royal Assent on 18 November 2015. 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.

The Practice Note is split into five parts:

  1. progress of F(No 2)A 2015

  2. F(No 2)A 2015 Committee stages

  3. published legislation with immediate effect—Summer Budget 2015

  4. published legislation with subsequent effect, and

  5. measures deferred from Finance Act 2015

For the avoidance of confusion, throughout this Practice Note we will be referring to the finance bill that was originally published on 15 July 2015 as the 'Summer Finance Bill'.

Progress of F(No 2)A 2015

This part of the Practice Note shows the progress of F(No 2)A 2015 through Parliament.

Date Bill stage Bill version
18 Nov 2015 Royal Assent Finance (No.2) Act 2015
10 Nov 2015 House of Lords second reading and all remaining stages  
27 Oct 2015
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