Tax—Finance Act 2021—progress through Parliament [Archived]

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

  • Tax—Finance Act 2021—progress through Parliament [Archived]
  • Progress of FA 2021
  • FA 2021—measure by measure

Tax—Finance Act 2021—progress through Parliament [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.

This Practice Note contains information on the Finance Act 2021 (FA 2021) which received Royal Assent on 10 June 2021. 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 tracker is split into two parts:

  1. Progress of FA 2021, and

  2. FA 2021—measure by measure

For an overview of the provisions of the draft Finance Bill 2020–21 published on 21 July 2020, see News Analysis: Draft Finance Bill 2020–21—Tax analysis.

For an overview of the further provisions published on 12 November 2020, see News Analysis: Further provisions for draft Finance Bill 2021—Tax analysis.

For more information on the measures that were announced on Budget day on 3 March 2021, see News Analysis: Spring Budget 2021—Tax analysis.

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

Progress of FA 2021

This part of the Practice Note shows the progress of FA 2021 through Parliament.

DateBill stageBill version
21 July 2020Draft legislation publishedDraft
12 November 2020Further draft legislation publishedDraft
11 March 2021Finance Bill publishedBill as introduced
13 April 2021Second reading in the House of Commons
19 April 2021Ways and means resolution tabled in Parliament
19 April 2021Public Bill Committee stage started
27 April

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