Finance (No. 2) Act 2015
The Finance (No. 2) Act 2015 received Royal Assent on 18 November 2015. Find useful links to guidance, parliamentary papers, representations and other commentary on the Act's progress through parliament.
The Finance Act
Finance (No. 2) Act 2015
Full text of the Act as enacted on 18 November 2015.
Finance Bill 2015–16
Full text of the Bill as published on 15 July 2015.
Summer Finance Bill 2015: explanatory notes
Explanatory notes and guidance published on 15 July 2015.
Summer Finance Bill 2015: Measures with immediate effect
Listing of measures already announced in July 2015.
ICAEW news and commentary
The Tax Faculty provided regular news and updates on Budget and Finance Bill July 2015. These include:
- Finance (No 2) Act 2015 receives Royal Assent
IHT 10 year charge, share issues and other provisions coming into force with effect from Royal Assent - Tax Faculty Summer Budget 2015 report
The ICAEW Tax Faculty's summary of all the Budget announcements is now available
Guides
Parliament
Finance Act 2015
A dedicated page on the UK Parliament website that provides access to information on the progress of the Act with links to debates and other related business papers as they arise. Sections include:
HM Treasury and HMRC
Summer Finance Bill 2015
Collection of supporting documents and information for Summer Finance Bill 2015.
Finance Bill 2015: Public Bill Committee
Explanatory notes for government amendments in the public bill committee, published on 12 October 2015.
Summer Budget 2015: HM Revenue and Customs
Access the Overview of Tax Legislation and Rates (OOTLAR), which confirms the measures to be included in Summer Finance Bill 2015, and the Tax Information and Impact Notes (TIINs).
Commentary from firms and other advisers
Goodwill rethink
Peter Rayney looks at how the changes in corporate tax relief affect goodwill calculations.
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–.
Can't find what you are looking for?
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