Finance (No. 2) Act 2023


make provision in connection with finance.

Government Bill

(HM Treasury)
What is this Bill?

The Finance (No. 2) Act 2023 was a Government Bill that became an Act of Parliament.

Is this Bill currently before Parliament?

No. This Bill was introduced on 21 March 2023 and became an Act of Parliament on 11 July 2023.

Whose idea is this Bill?

Government Bills implement the legislative agenda of the Government. This agenda, and the Bills that will implement it, are outlined in the Queen's Speech at the Session's State Opening of Parliament.

How can I find out exactly what this Bill does?

The most straightforward information is contained in the initial Explanatory Notes for the Bill.

Would you like to know more?

See these Glossary articles for more information: Act of Parliament, Government Bills, Process of a Bill

Bill Progession through Parliament

Commons Completed
Lords Completed
Royal Assent

Latest Key documents

Bill Debate
11/07/2023
Act of Parliament
20/07/2023
Explanatory Note
23/03/2023

Timeline of Bill Documents and Stages

20th July 2023
Act of Parliament
Finance (No. 2) Act 2023 (c. 30)
11th July 2023
Royal Assent: Minutes of Proceedings (Lords)
11th July 2023
Royal Assent (Commons)
4th July 2023
3rd reading: Minutes of Proceedings (Lords)
4th July 2023
3rd reading (Lords)
4th July 2023
Committee negatived: Minutes of Proceedings (Lords)
4th July 2023
Committee negatived (Lords)
4th July 2023
2nd reading (Lords)
29th June 2023
Briefing papers
Finance (No. 2) Bill: HL Bill 149 of 2022–23
21st June 2023
1st reading (Lords)
21st June 2023
Bill
HL Bill 149 (as brought from the Commons)
21st June 2023
Briefing papers
Briefing Paper on the Bill
20th June 2023
3rd reading (Commons)
20th June 2023
Report stage (Commons)
20th June 2023
Bill proceedings: Commons
Report Stage Proceedings as at 20 June 2023
20th June 2023
Amendment Paper
Consideration of Bill Amendments as at 20 June 2023
20th June 2023
Selection of amendments: Commons
Speaker’s provisional grouping and selection of Amendments - 20 June 2023
19th June 2023
Amendment Paper
Notices of Amendments as at 19 June 2023
16th June 2023
Amendment Paper
Notices of Amendments as at 16 June 2023
15th June 2023
Amendment Paper
Notices of Amendments as at 15 June 2023
13th June 2023
Amendment Paper
Notices of Amendments as at 13 June 2023
9th June 2023
Amendment Paper
Notices of Amendments as at 9 June 2023
8th June 2023
Amendment Paper
Notices of Amendments as at 8 June 2023
7th June 2023
Amendment Paper
Notices of Amendments as at 7 June 2023
5th June 2023
Amendment Paper
Notices of Amendments as at 5 June 2023
25th May 2023
Will write letters
Letter from Victoria Atkins MP to Douglas Chapman MP regarding a question raised during the committee stage debate: Clause 313, relating to the exemptions for Registered Social Landlords from the Stamp Duty Land Tax regime for the Homes for Ukraine Scheme: funding to the devolved administrations to implement their own scheme.
24th May 2023
Amendment Paper
Notices of Amendments as at 24 May 2023
24th May 2023
Bill
Bill 310 2022-23 (as amended in Committee and Public Bill Committee)
22nd May 2023
Amendment Paper
Notices of Amendments as at 22 May 2023
19th May 2023
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on a measure in Part 2 of the Bill, which relates to Alcohol Duty in relation to flavoured beers (FB07)
18th May 2023
Committee stage: 4th sitting (Commons)
18th May 2023
Committee stage:s: 3rd sitting (Commons)
18th May 2023
Bill proceedings: Commons
All proceedings up to 18 May 2023 at Public Bill Committee Stage
18th May 2023
Amendment Paper
Public Bill Committee Amendments as at 18 May 2023
18th May 2023
Will write letters
Letter from Victoria Atkins MP to James Murray MP regarding a question raised in the public bill committee: HMRC resource for compliance work to support the effective delivery and implementation of the changes to the Company Share Option Plan.
17th May 2023
Selection of amendments: Commons
Provisional selection and grouping – 18 May 2023
17th May 2023
Written evidence
Written evidence submitted by J Chandler and Co (Buckfast) Ltd (FB01)
17th May 2023
Amendment Paper
Notices of Public Bill Committee Amendments as at 17 May 2023
17th May 2023
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on clause 346 of the Bill, the abolition of the Office of Tax Simplification (FB06)
17th May 2023
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - on clause 332 of the Bill (FB05)
17th May 2023
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) - on clause 346 of the Bill, the abolition of the Office of Tax Simplification (FB04)
17th May 2023
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on clauses 36 and 41 of the Bill (FB03)
17th May 2023
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - on Low Income Trusts and Estates - clause 29 and schedule 2 of the Bill (FB02)
16th May 2023
Committee stage: 2nd sitting (Commons)
16th May 2023
Committee stage: 1st sitting (Commons)
16th May 2023
Amendment Paper
Public Bill Committee Amendments as at 16 May 2023
15th May 2023
Selection of amendments: Commons
Provisional selection and grouping – 16 May 2023
15th May 2023
Amendment Paper
Notices of Public Bill Committee Amendments as at 15 May 2023
12th May 2023
Amendment Paper
Notices of Public Bill Committee Amendments as at 12 May 2023
10th May 2023
Amendment Paper
Notices of Public Bill Committee Amendments as at 10 May 2023
27th April 2023
Will write letters
Letter from Victoria Atkins MP to Richard Fuller MP regarding an issue raised during the Committee stage: whether the Pillar 2 agreements would prevent the UK from introducing a one-off reduced level of 'repatriation tax'.
21st April 2023
Amendment Paper
Notices of Public Bill Committee Amendments as at 21 April 2023
20th April 2023
Press notices
Finance (No.2) Bill: call for written evidence
19th April 2023
Committee of the whole House (day 2) (Commons)
19th April 2023
Bill proceedings: Commons
All proceedings up to 19 April 2023 at Committee of the whole House Stage
19th April 2023
Amendment Paper
Committee of the whole House Amendments as at 19 April 2023
18th April 2023
Committee of the whole House (day 1) (Commons)
18th April 2023
Selection of amendments: Commons
Provisional grouping and selection by the Chairman of Ways and Means - Day 1: Tuesday 18 April
18th April 2023
Selection of amendments: Commons
Provisional grouping and selection by the Chairman of Ways and Means - Day 2: Wednesday 19 April
18th April 2023
Amendment Paper
Committee of the whole House Amendments as at 18 April 2023
17th April 2023
Amendment Paper
Notices of Committee of the whole House Amendments as at 17 April 2023
17th April 2023
Briefing papers
Briefing Paper on the Bill
14th April 2023
Amendment Paper
Notices of Public Bill Committee Amendments as at 14 April 2023
14th April 2023
Amendment Paper
Notices of Committee of the whole House Amendments as at 14 April 2023
31st March 2023
Amendment Paper
Notices of Public Bill Committee Amendments as at 31 March 2023
30th March 2023
Amendment Paper
Notices of Committee of the whole House Amendments as at 30 March 2023
29th March 2023
2nd reading (Commons)
29th March 2023
Programme motion
23rd March 2023
Explanatory Notes
Bill 276 EN 2022-23
23rd March 2023
Bill
Bill 276 2022-23 (as introduced)
21st March 2023
1st reading (Commons)
15th March 2023
Explanatory Notes
Budget Resolutions Explanatory Notes - 15 March 2023
15th March 2023
Bill
Budget Resolutions - 15 March 2023