The Finance Act

Finance Act 2012
The full text of the Act as enacted on 17 July 2012.

Finance Bill 2012–2013 
The full text of the amended Bill as published on 11 May 2012. A version in HTML is also available.

Finance (No.4) Bill 2010–12 
The full text of the Bill as published on 28 March 2012. A version in HTML is also available.

Finance Bill 2012 - draft clauses and explanatory notes
The full text of the draft Bill as on 6 December 2011.

Summary of Finance Bills and Acts issued between 2010 and 2012

ICAEW

The Tax Faculty provides news and commentary on the latest updates to Budget and Finance Bill 2012, including:

• Tax agents: Dishonest conduct: Finance Bill 2012 – Draft Legislation (TAXREP 10/12)

  Comments submitted on 10 February 2012

• SEIS, EIS and VCTS (TAXREP 9/12)

  Comments submitted in February 2012

• Controlled foreign companies (CFC) reform (TAXREP 8/12)

  Comments submitted on 10 February 2012

• Patent box: Corporation tax reform (TAXREP 7/12)

  Comments submitted on 10 February 2012

• PAYE Regulations: Information (Real Time Information): Finance Bill 2012 – Draft Legislation (TAXREP 6/12)

  Comments submitted on 10 February 2012

• Gifts of Pre-eminent Objects (TAXREP 4/12)

  Comments submitted on 8 February 2012

Parliamentary papers

Finance Bill 2004–05 to 2012–13
A dedicated page on the UK Parliament website that provides access to information on the progress of the Bill with links to debates and other related business papers as they arise. Sections include:

• Bill stages
• Bill documents

Finance Bill 2012
A dedicated page on GOV.UK that provides access to guidance and information on the bill.

Autumn tax updates and draft Finance Bill 2012 clauses
HMRC overview covering the main tax announcements made by the Autumn Statement on 29 November 2011 and the draft Finance Bill on 6 December 2011. Explanatory notes and relevant documents cover:

• Patent Box
• Employer asset-backed pension contributions
• Overseas transfers of UK pensions savings – QROPS
• Commutation of small personal pension funds
• Non Domicile Taxation
• Working with Tax Agents
• Office of Tax Simplification – Review of Tax Reliefs
• Extra Statutory Concessions review

Commentary from firms and other advisers

Analysis of draft clauses produced by firms, include:

• Draft Finance Bill 2012

  Published by Ernst & Young in December 2011.

Articles and books in the Library collection

• View a list of articles and books in our collection on the Finance Bill 2012

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–.