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Finance Act 2009

A chronology of the act from its presentation on 28 April 2009 to Royal Assent on 21 July 2009, with sources of further information on the act.

The Finance Act

View the full text of the Finance Act 2009

Useful links

The Finance Act 2009 received Royal Assent on 21 July 2009.

Second Reading and Remaining Stages (House of Lords) 
The second reading of the bill and the remaining stages took place on 20 July 2009 in the House of Lords as reported in Hansard (House of Lords Debates: Volume No. 712 Part No. 111).

Finance Bill 2009 
The full text of the bill as brought from the House of Commons on 10th July 2009 (HL Bill 63).

First Reading (House of Lords) 
The first reading of the bill on 8th July 2009 in the House of Lords as reported in Hansard (House of Lords Debates: Volume No. 712 Part No. 104).

Third Reading 
The third reading of the bill in the House of Commons on 8 July 2009 as reported in Hansard (House of Commons Debates: Volume No. 495 Part No. 108).

Commons Report Stage: Finance Bill – 8th July 2009 
The debate of the bill on 8th July 2009 covering clauses 17, 20, 25, 59, 91, 92, 107 and schedules 34, 35, 48, 56 as reported in Hansard (House of Commons Debates: Volume No. 495 Part No. 108).

Commons Report Stage: Finance Bill – 7th July 2009 
The debate of the bill on 7th July 2009 covering new clauses 1, 3, 6, 8 and clauses 3, 11 as reported in Hansard (House of Commons Debates: Volume No. 495, Part No. 107).

Finance Bill as amended in the Committee and in Public Bill Committee 
The full text of the Finance Bill 2009 (Bill 120) as published on 26 June 2009.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 25 June 2009 (Afternoon) covering clauses 114 to 126, schedules 59 to 61, and new clauses 3, 5, 8 and 9.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 25 June 2009 (Morning) covering clauses 112 to 114.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 23 June 2009 (Afternoon) covering clauses 93 to 111 and schedules 47 to 58.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 23 June 2009 (Morning) covering clause 91 and schedule 46.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 18 June 2009 (Afternoon) covering clauses 72 to 89 and schedules 35 to 44.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 18 June 2009 (Morning) covering clause 71 and schedule 35.

The Finance Bill 2009 Report was ordered to be printed by the Economic Affairs Sub-Committee on the Finance Bill on 16 June 2009 and can be downloaded in PDF and HTML formats:

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 16 June 2009 (Afternoon) covering clauses 62 to 70 and schedules 31 to 34

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 16 June 2009 (Morning) covering clauses 56 to 61 and schedules 29, 30.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 11 June 2009 (Afternoon) covering clauses 52 to 55 and schedules 27, 28.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 11 June 2009 (Morning) covering clauses 40 to 51 and schedules 19 to 27.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 9 June 2009 (Afternoon) covering clauses 35 to 39 and schedules 15 to 18.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 9 June 2009 (Morning) covering clauses 30 to 4 and schedules 11 to 14.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 2 June 2009 (Afternoon) covering clauses 23 to 29 and schedules 6 to 10.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 2 June 2009 (Morning) covering clauses 17, 18, 19, 21 and 22.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 21 May 2009 (Afternoon) covering schedule 3 and clauses 10, 12, 13 and 15.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Thursday 21 May 2009 (Morning) covering clause 6, schedules 2 and 3.

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 19 May 2009 (Afternoon) covering clauses 5 and 6

Public Bill Committee: Finance Bill 
Public Bill Committee Debate on Tuesday 19 May 2009 (Morning) covering clauses 1 to 5.

Finance Bill 2009: Memorandum on the Finance Bill 2009 
Memorandum submitted on 18 May 2009 to Government by the Tax Faculty and published as TAXREP 30/09.

House of Commons Debates: Finance Bill 
Debate on 13 May 2009 covering clauses 7, 8, 9, 11, 14, 16, 20 and 92 – as reported in Hansard (House of Commons Debates: Volume No. 492 Part No. 75).

House of Commons Debates: Finance Bill 
Debate on 12 May 2009 covering clauses 7, 8, 9, 11, 14, 16, 20 and 92 – as reported in Hansard (House of Commons Debates: Volume No. 492 Part No. 74).

Committee of the Whole House
Proceedings from Tuesday 12 May 2009 – clauses 7, 8, 9, 11, 14, 16, 20 and 92

House of Lords Economic Affairs Committee: Sub-Committee on the Finance Bill
The oral and written evidence given to the sub-committee is available through the website.

ICAEW Submission to Economic Affairs Sub-Committee 
Memorandum submitted on 11 May 2009 by the ICAEW Tax Faculty to the Economic Affairs Sub- Committee on the Finance Bill setting out initial comments on foreign profits, Real Estate Investment Trusts and pensions.

Finance Bill 2009: ICAEW Priority Issues (TAXREP 26/09) 
Briefing submitted on 11 May 2009 by the ICAEW Tax Faculty setting out high level issues arising from the Finance Bill.

Second Reading 
The second reading of the bill on 6 May 2009 as reported in Hansard (House of Commons Debates: Volume No. 492 Part No. 70). 

Bills and Legislation – Finance Bill 
A dedicated page on the UK Parliament website which provides easy access to information on the progress of the bill with links to debates and other related business papers.

Explanatory notes and clauses: Finance Bill 2009 (HM Treasury) 
The explanatory notes and clauses to the Finance Bill 2009 are available to download in PDF format from the Treasury website. A set of lobby notes are also available to download in PDF format. The Publication of the Finance Bill was announced in a Treasury Press Notice on 30 April 2009.

Finance Bill 2009 
The full text of the Finance Bill 2009 as published on 30 April 2009. The bill was ordered to be printed by the House of Commons as Bill 90.

Presentation and First Reading 
The presentation of the bill on 28 April 2009 as reported in Hansard (House of Commons Debates: Volume No. 491 Part No. 66).

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Archive

The Library holds an extensive collection of Finance Acts (from the 19th century onwards), Finance Bills (from 1951 onwards), debates on the Finance Bill as recorded in Hansard, and Standing Committee Debates on the Finance Bills. Alongside this you can also find many publications from the ICAEW and other bodies on the Finance Bills and Acts.

For full details of our holdings in this area, see our guide to Finance Acts and Bills in the Library collection.

We also maintain an online archive of links and resources for Finance Acts 1980–1995 and for Finance Acts 1996–.

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* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.
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