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This Practice Note contains information on Finance (No 2) Act 2017 (F(No 2)A 2017) which received Royal Assent on 16 November 2017. 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.
F(No 2)A 2017 was published on 8 September 2017. It contains provisions that were dropped from the first Finance Bill 2017 (that was published on 20 March 2017 and became the Finance Act 2017 on 27 April 2017) following the announcement of the 2017 general election. For more information on the background to F(No 2)A 2017, see News Analyses: Government withdraws majority of Finance Bill 2017, Amended provisions for second Finance Bill of 2017 and Publication of second Finance Bill 2017. There is no universally used nomenclature for the legislation when it was a Bill, but it was variously referred to as Autumn Finance Bill 2017, September Finance Bill 2017 or Finance (No 2) Bill 2017.
For details of the first Finance Bill 2017, which became Finance Act 2017, see Practice Note: Finance Act 2017—progress through Parliament.
This part of the Practice Note shows the progress of F(No 2)A 2017 through Parliament.
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