ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together analysis on the key milestones of the 2014/15 Budget and Finance Bill process. It includes commentary on Summer Budget 2015, Budget 2015 and Autumn Statement 2014, analysis of the provisions of Finance Bill 2015, Finance Act 2015 and Summer Finance Bill 2015. For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: The Budget and Finance Bill process. For more information on the implications of a general election on the Finance Bill process, see our News Analysis: What does the general election mean for the Finance Bill process? Finance (No 2) Act 2015 The Finance (No 2) Act 2015 received Royal Assent on 18 November 2015. The Summer Finance Bill 2015 was published on 15 July 2015. For a summary of the progression of SFB 2015 through Parliament, see Practice Note: Finance (No 2) Act 2015—progress through

ARCHIVED: This Practice Note draws together analysis on the key milestones of the 2014–15 Budget and Finance Bill process. It includes commentary on the Autumn Statement 2014 and Budget 2015, analysis of the draft provisions of Finance Bill 2015 and commentary on the Finance Act 2015. For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: The Budget and Finance Bill process. For more information on the implications of a general election on the Finance Bill process, see our News Analysis: What does the general election mean for the Finance Bill process? Summer Finance Bill 2015 The draft Summer Finance Bill 2015 was published on 15 July 2015. Key information can be found in: • Draft Summer Finance Bill 2015 clauses and explanatory notes, and • Overview of Draft Summer Finance Bill 2015 Detailed analysis on key measures can be found in Summer Finance Bill 2015. Summer Budget 2015 Following the Conservative's

ARCHIVED This Practice Note draws together analysis on the key milestones of the 2015–16 Budget and Finance Bill process. It includes commentary on the Autumn Statement 2015 and Budget 2016, analysis of the draft provisions of Finance Bill 2016 and commentary on the Finance Act 2016. For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: The Budget and Finance Bill process. Finance Act 2016 The Finance Act 2016 received Royal Assent on 15 September 2016. For details of the legislative history, see: Finance Act 2016. Finance Bill 2016 Finance Bill 2016 (strictly, Finance (No.2) Bill 2015-16) was

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together analysis on the key milestones of the 2015/16 Budget and Finance Bill process. It includes commentary on Autumn Statement 2015, the draft Finance Bill 2016, Budget 2016 and Finance Bill 2016. For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: Practice Note: The Budget and Finance Bill process. Finance Act 2016 The Finance Act 2016 received Royal Assent on 15 September 2016, following the completion of its passage through the House of Lords on 13 September 2016. Finance Bill 2016 Finance Bill 2016 (strictly, Finance (No.2) Bill 2015-16) was published, with accompanying explanatory notes, on Thursday, 24 March 2016. For comprehensive tracking of the Finance Bill measures, including summaries and analysis of the key tax provisions, see Practice Note: Finance Act 2016—progress through Parliament. Lexis+® UK

ARCHIVED: This Practice Note draws together analysis on the key milestones of the 2016–17 Budget and Finance Bill process. It includes commentary on the Autumn Statement 2016 and Spring Budget 2017, analysis of the draft provisions of Finance Bill 2017 (FB 2017) and commentary on the Finance Act 2017 (FA 2017). It also tracks the progress of the second Finance Bill 2017, which contains a considerable number of measures which were dropped from the Finance Act 2017. For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see Practice Note: The Budget and Finance Bill process. Second Finance Bill 2017 On 8 September 2017, the government published the second Finance Bill 2017, which reinstates a substantial number of provisions which were dropped from the Finance Act 2017 due to the calling of the June 2017 general election. Some of the clauses contained in the second Finance Bill 2017 had been republished on 13 July 2017 (see LNB News

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note draws together analysis on the key milestones of the 2016-17 Budget and Finance Bill process. For a detailed explanation of the annual Budget and Finance Bill process, including the procedural aspects of the passing of a Finance Act, see: Practice Note: The Budget and Finance Bill process. Finance (No 2) Act 2017 The government published the second Finance Bill of 2017 on 8 September 2017, containing most of the provisions that were dropped from the previous Bill, alongside accompanying explanatory notes. For more on this, see News Analysis: Publication of second Finance Bill 2017. On 13 July 2017, when the government confirmed its intention to legislate the withdrawn provisions, it released amended legislation in relation to the corporate interest restriction, hybrid mismatches, the substantial shareholdings exemption, loss reliefs and disguised remuneration. For information on the key differences between the legislation published on 20 March 2017 and that published on 13 July 2017, see News Analysis: Amended

Planning analysis: What are the key planning proposals in the Autumn Statement regarding the creation of a National Infrastructure Plan, speeding up the planning process, reducing costs for developers and increasing the supply of housing?

A backup water supply for a nuclear power plant. It is used to supply water to steam generators during reactor start-up and shutdown, and during accident conditions to remove decay heat from the reactor.

A type of station used by television and radio stations to facilitate the broadcast of programming to the general public.

Action against Medical Accidents (AvMA), in collaboration with the Harmed Patients Alliance (HPA), has published the final version of the Harmed Patient Pathway (HPP). The Pathway aims to provide clearer, more compassionate and coherent responses to harmed patients, addressing concerns raised in Dr Penny Dash’s 2025 review about the complaints process and fragmented support for those who have suffered harm or poor outcomes. The HPP offers a practical, values-driven framework, and discussions on its implementation are ongoing across the UK and Ireland, with updates to follow as progress develops.

Action against Medical Accidents (AvMA) has published its response to the Public Accounts Committee (PAC)'s report on clinical negligence and patient safety. AvMA welcomed the PAC's focus on the rising costs of clinical negligence and its recognition of the distress caused to individuals and families. It endorsed the PAC's conclusion that the Department of Health and Social Care (DHSC) and NHS England have not taken sufficient action to address patient safety and prevent avoidable harm in healthcare. AvMA also supported the PAC's recommendations to strengthen focus on patient safety, improve data collection on avoidable harm and develop an operational plan to reduce claims, including the use of alternative dispute resolution. It called on the DHSC and NHS England to accept these recommendations and to prioritise learning from the experiences of harmed patients and their families.

A calculation of the maximum advance that an asset-based lender is prepared to make against a particular asset class at any time.