Finance (No.2) Act 2017

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Information between 27th January 2024 - 23rd October 2026

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Finance (No.2) Act 2017 mentioned

Parliamentary Debates
Travellers' Allowances (Amendment) Order 2026 11 speeches (1,188 words) Monday 19th October 2026 - General Committees HM Treasury Mentions: 1: James Murray (LAB - Ealing North) by replacing references to “alcoholic beverages” with “alcoholic products”, in line with the Finance (No.2) Act - Link to Speech 2: Gareth Davies (Con - Grantham and Bourne) the Minister outlined, the order builds on the changes made by the previous Government in the Finance (No.2) Act - Link to Speech
Draft Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 7 speeches (545 words) Tuesday 16th June 2026 - General Committees Department for Work and Pensions Mentions: 1: Torsten Bell (Lab - Swansea West) The Finance (No. 2) Act 2023 removed the lifetime allowance charge. - Link to Speech
Finance (No. 2) Bill (Second sitting) 83 speeches (18,679 words) Committee stage: 2nd sitting Tuesday 27th January 2026 - Public Bill Committees HM Treasury Mentions: 1: James Wild (Con - North West Norfolk) Clause 50 will amend parts of the Finance (No. 2) Act 2023 and implement the multinational top-up tax - Link to Speech 2: Lucy Rigby (Lab - Northampton North) effect.’”This amendment extends the deadline for making an election to which Schedule 15 of the Finance (No. 2) Act - Link to Speech
Finance (No. 2) Bill 154 speeches (30,057 words) Committee of the whole House (day 2) Tuesday 13th January 2026 - Commons Chamber HM Treasury Mentions: 1: Lucy Rigby (Lab - Northampton North) the clause changes the rates of alcohol duty for all alcoholic products in schedule 7 to the Finance (No. 2) Act - Link to Speech
The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025 13 speeches (2,149 words) Tuesday 6th January 2026 - General Committees HM Treasury Mentions: 1: Kit Malthouse (Con - North West Hampshire) useful to explain a bit of the background to part 8C, which was introduced by section 38 of the Finance (No. 2) Act - Link to Speech
Budget Resolutions 211 speeches (40,992 words) Tuesday 2nd December 2025 - Commons Chamber Department of Health and Social Care Mentions: 1: None any person in connection with loans or quasi-loans falling within Schedule 11 or 12 to the Finance (No. 2) Act - Link to Speech 2: None made amending Schedule A1 to the Taxes Management Act 1970 and repealing Schedule 14 to the Finance (No. 2) Act - Link to Speech
Alcohol Duty: UK Wine Sector 31 speeches (8,539 words) Tuesday 11th November 2025 - Westminster Hall HM Treasury Mentions: 1: Charlie Maynard (LD - Witney) In August 2023, through the Finance (No. 2) Act 2023, a new duty system was introduced that required - Link to Speech
Public Authorities (Fraud, Error and Recovery) Bill 89 speeches (20,651 words) Committee stage Monday 9th June 2025 - Grand Committee Mentions: 1: None It is already used without needing to apply to the courts—by HMRC, under Schedule 8 to the Finance (No. 2) Act - Link to Speech 2: Baroness Fox of Buckley (Non-affiliated - Life peer) HMRC already has powers to deduct money directly from bank accounts under Schedule 8 to the Finance (No.2) Act - Link to Speech
Public Authorities (Fraud, Error and Recovery) Bill (Tenth sitting) 57 speeches (11,984 words) Committee stage: 10th sitting Tuesday 11th March 2025 - Public Bill Committees Department for Work and Pensions Mentions: 1: Rebecca Smith (Con - South West Devon) That power is broadly similar to powers contained in the Child Support Act 1991 and the Finance (No. 2) Act - Link to Speech

Select Committee Documents
Wednesday 10th December 2025 Report - 57th Report - Government services: Generating income Public Accounts Committee Found: It highlighted its use of the section 102 order of the Finance (no 2) Act 1987 referenced in Managing
Tuesday 25th November 2025 Written Evidence - Venture Capital Trust Association FRE0017 - Financing the real economy Financing the real economy - Business, Innovation, Science and Trade Committee Found: Both sections were inserted into the 2007 Act by the Finance (No. 2) Act 2015.
Monday 7th July 2025 Correspondence - Letter from the Chief Executive and First Permanent Secretary of HM Revenue and Customs relating to the oral evidence session held on 12 June 2025 on Collecting the right tax from wealthy individuals, 26 June 2025 Public Accounts Committee Found: 20 to the Finance Act 2016 Nil Requirement to correct penalty under Schedule 18 to the Finance (No 2) Act
Wednesday 14th May 2025 Written Evidence - Propertymark PTW0018 - Get Britain Working: Pathways to Work Get Britain Working: Pathways to Work - Work and Pensions Committee Found: Parliamentary Bills - UK Parliament 5 Propertymark 2024 Spring Budget representation \| Propertymark 6 Finance (No. 2) Act
Friday 14th March 2025 Report - Seventeenth Report - No Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: Title S.I. 2025/96 The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential
Tuesday 4th March 2025 Written Evidence - Propertymark WCC0118 - Work of the County Court Work of the County Court - Justice Committee Found: concerning that the UK Government have 6 Renting Homes (Wales) Act 2016 (legislation.gov.uk) 7 Finance (No. 2) Act
Tuesday 4th March 2025 Written Evidence - Propertymark WCC0118 - Work of the County Court Work of the County Court - Justice Committee Found: October to December 2024 - GOV.UK 6 Renting Homes (Wales) Act 2016 (legislation.gov.uk) 7 Finance (No. 2) Act

Secondary Legislation
Authorised Investigators (Complaints and Misconduct) Regulations 2026 These Regulations provide for the basis on which the Director General (the “Director General”) of the Independent Office for Police Conduct (“IOPC”) has oversight of complaints and other matters relating to the conduct of authorised investigators employed by the Cabinet Office and working in the Public Sector Fraud Authority (“PSFA”). Section 7(3) of the Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28) defines “authorised investigator”. Cabinet Office Parliamentary Status - Text of Legislation - Made negative Laid: Monday 19th October - In Force: 9 Nov 2026 Found: (c. 12), S.I. 2018/1123, S.I. 2019/742, S.I. 2022/500, S.I. 2023/149, section 352(4) of the Finance (No. 2) Act
Global Human Rights and International Humanitarian Law Sanctions Regulations 2026 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to establish a sanctions regime for the purposes of: deterring, and providing accountability for: activities which, if carried out by or on behalf of a State, would amount to serious violations of certain human rights by that State; serious violations of international humanitarian law; and obstruction of the delivery or distribution of, or access to humanitarian assistance around the world. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made affirmative Laid: Tuesday 13th October - In Force: Not stated Found: c. 35), section 24(1) and Schedule 5, paragraphs 44 and 45 and Schedule 4, paragraph 2; the Finance (No. 2) Act
Travellers’ Allowances (Amendment) Order 2026 This Order amends the Travellers’ Allowances Order 1994 (S.I. 1994/955), which provides for tax and duty free allowances for goods a traveller brings into the United Kingdom in personal luggage. This instrument is only effective in respect of goods brought into Great Britain from outside the United Kingdom. In Northern Ireland the Travellers’ Allowances Order 1994 has effect as it did immediately before IP completion day, with modifications made by the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619). Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 7th September - In Force: Not stated Found: Allowances Order 1994 to conform with the terminology used to describe alcoholic products in the Finance (No. 2) Act
Travellers' Allowances (Amendment) Order 2026 This Order amends the Travellers’ Allowances Order 1994 (S.I. 1994/955), which provides for tax and duty free allowances for goods a traveller brings into the United Kingdom in personal luggage. This instrument is only effective in respect of goods brought into Great Britain from outside the United Kingdom. In Northern Ireland the Travellers’ Allowances Order 1994 has effect as it did immediately before IP completion day, with modifications made by the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619). Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 7th September - In Force: Not stated Found: Allowances Order 1994 to conform with the terminology used to describe alcoholic products in the Finance (No. 2) Act
Lifelong Learning (Student Support) (Amendment of Fees and Awards etc.) Regulations 2026 These Regulations make provision for a new system of funding for lifelong learning in relation to England. They are based on the Education (Student Support) Regulations 2011 (S.I. 2011/1986), with adaptations as needed. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 23rd July - In Force: 1 Sep 2026 Found: Schedule 3 to the Finance Act 2013 (c. 29), paragraph 10(2) and 13(3)(f) of Schedule 2 to the Finance (No. 2) Act
Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026 These Regulations establish the Loan Charge Settlement Scheme following the government’s response, published at Budget 2025, to the Independent Loan Charge Review of Mr. Ray McCann. They set out when and how settlement offers may be made and settlement agreements reached with those who are liable to pay amounts of income tax and national insurance contributions to which the loan charge (Schedules 11 and 12 to the Finance (No. 2) Act 2017 (c. 32)) applies, together with other connected amounts. The Regulations also make provision for inheritance tax relating to those who enter into settlement agreements. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 14th July - In Force: 5 Aug 2026 Found: the Finance Act 2007(6); “FA 2009” means the Finance Act 2009(7); “F(No. 2)A 2017” means the Finance (No. 2) Act
Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026 These Regulations make provision in connection with a new tax called the carbon border adjustment mechanism (“CBAM”), which is provided for in Part 5 of the Finance Act 2026 (“FA 2026”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 14th July - In Force: 1 Jan 2027 Found: Finance Act 2020 (c. 14), paragraph 15 of Schedule 19 and paragraph 1 of Schedule 20 to the Finance (No. 2) Act
Registered Pension Schemes (Net Pay Arrangements) Regulations 2026 These Regulations amend section 193A of the Finance Act 2004 (c. 12). Section 193A requires the Commissioners for His Majesty’s Revenue and Customs (HMRC) to make top-up payments directly to individuals who save into an occupational pension scheme under net pay arrangements, in order to reduce disparities with occupational pension schemes administered under relief at source arrangements. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 23rd June - In Force: 14 Jul 2026 Found: (1)2004 c. 12; section 193A was inserted by section 25 of the Finance (No. 2) Act 2023 (c. 30).
Publication of Information About Tax Avoidance Schemes (Legally Privileged Communications Declarations) Regulations 2026 These Regulations set out the requirements that a declaration made under section 209 of the Finance Act 2026 must meet. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 2nd June - In Force: 23 Jun 2026 Found: Section 316C of the Finance Act 2004 (c. 12), paragraph 36 of Schedule 17 to the Finance (No. 2) Act
Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 These Regulations amend and modify primary and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 1st June - In Force: 25 Jun 2026 Found: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act
Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 These Regulations amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022 (“the 2022 Regulations”). The 2022 Regulations make provision for certain notices and returns relating to the corporate interest restriction to be sent to HMRC via an approved method of electronic communication. These Regulations make consequential amendments to the administration of the corporate interest restriction following the amendments to Schedule 7A to the Taxation (International and Other Provisions) Act 2010 made by section 61 of Part 1 of the Finance Act 2026 (c. 11). Those amendments remove the requirement for a worldwide group to make appointments or revocations of their reporting company by notice to His Majesty’s Revenue and Customs with effect for periods of account ending on or after 31st March 2026. Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 26th March - In Force: 1 Apr 2026 Found: Revenue and Customs. (3)2010 c. 8; Schedule 7A was inserted by paragraph 2 of Schedule 5 to the Finance (No. 2) Act
Taxes (Interest Rate) (Amendment) Regulations 2026 These Regulations amend the Taxes (Interest Rate) Regulations 1989/1297 (“1989 Regulations”). The 1989 regulations specify rates of interest for the purposes of the enactments specified in section 178(2) of the Finance Act 1989 (c. 26). The amendments made by these Regulations specify the applicable rates of interest for unpaid and overpaid amounts of multinational top-tax and domestic top-up tax. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 26th March - In Force: 17 Apr 2026 Found: .—(1) For the purposes of paragraph 33 of Schedule 14 to the Finance (No. 2) Act 2023(3), with respect
Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331). Parliamentary Status - Text of Legislation - Made affirmative Laid: Wednesday 25th March - In Force: 1 Apr 2026 Found: General Reliefs) Act 1979(10); “excise duty point” has the meaning given by section 1 of the Finance (No. 2) Act
Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338). Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th March - In Force: Not stated Found: point” has the meaning given by section 1 of the F(No. 2)A 1992; “F(No. 2)A 1992” means the Finance (No. 2) Act
Income Tax (Digital Obligations) Regulations 2026 These Regulations make provision requiring the use of software to deliver information relating to income tax to His Majesty’s Revenue and Customs (“HMRC”) and to keep related records. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 24th March - In Force: 1 Apr 2026 Found: Schedule A1 was inserted by section 60 of the Finance (No. 2) Act 2017 (c. 32) and amended by paragraph
Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 These Regulations amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations (S.I. 2024/320) (“the 2024 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 10th March - In Force: 1 Apr 2026 Found: the Finance Act 2016 (c. 24) and Part 15E was inserted by paragraph 1 of Schedule 6 to the Finance (No. 2) Act
Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Temporary Continuation of 2022 Order and Adjustments) Order 2026 This Order, which comes into force on 23rd March 2026, makes temporary adjustments to the liabilities to excise duty (and, where applicable, the rights to rebate in respect of such duty) in respect of liquid fuels that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”). The adjustments made by this Order are all in the form of a deduction from the amount payable (or an addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 26th February - In Force: 23 Mar 2026 Found: and amended by paragraph 11 of Schedule 21 to the Finance Act 2021 and section 319(5) of the Finance (No. 2) Act
Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026 These Regulations amend various instruments relating to student finance. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 12th February - In Force: Not stated Found: Schedule 26 was amended by section 335 of the Finance (No. 2) Act 2023 (c. 30) and by S.I. 2025/589.
Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026 These Regulations make amendments to Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of two new social security benefits introduced by the Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340) from 15th March 2026. The amendments ensure the Scottish Carer Supplement is chargeable to income tax and exempt the Carer’s Additional Person Payment from income tax. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 15 Mar 2026 Found: by section 13(1) and (2)(d) of the Finance Act 2020(1) and section 27(1) and (4)(b) of the Finance (No. 2) Act
Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026 These Regulations designate areas, known as a “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 26 Feb 2026 Found: Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act
Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 26 Feb 2026 Found: Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act
Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer's Additional Person Payment) Regulations 2026 These Regulations make amendments to Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of two new social security benefits introduced by the Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340) from 15th March 2026. The amendments ensure the Scottish Carer Supplement is chargeable to income tax and exempt the Carer Additional Person Payment from income tax. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 15 Mar 2026 Found: by section 13(1) and (2)(d) of the Finance Act 2020(1) and section 27(1) and (4)(b) of the Finance (No. 2) Act
Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026 These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2026. HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 12th January - In Force: 6 Apr 2026 Found: to the Transfer Order. (14)Section 12(2) was amended by paragraph 26 of Schedule 23 to the Finance (No.2) Act
Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026 These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2026. HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 12th January - In Force: 6 Apr 2026 Found: to the Transfer Order. (14)Section 12(2) was amended by paragraph 26 of Schedule 23 to the Finance (No.2) Act
Court Funds (Amendment) Rules 2025 These Rules amend the Court Funds Rules 2011 (S.I. 2011/1734) (“the 2011 Rules”). The 2011 Rules govern the administration and management of funds in court by the Accountant General. The primary purpose of these Rules is to provide more detail on differences in treatment between the accounts and investments of sterling deposits and foreign currency deposits. Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Monday 8th December - In Force: 19 Jan 2026 Found: (1)1982 c. 53, as amended by the Crime and Courts Act 2013 (c. 22) and the Finance (No. 2) Act 2023
Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025 The Regulations amend Part 8C of the Corporation Tax Act 2010 (“CTA 2010”) which was inserted into the CTA 2010 by section 38(3) of Finance (No. 2) Act 2015. Part 8C applies a corporation tax rate of 45% to payments of restitution interest made by the Commissioners for His Majesty’s Revenue and Customs (“HMRC”). HM Treasury Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 1st December - In Force: Not stated Found: Corporation Tax Act 2010 (“CTA 2010”) which was inserted into the CTA 2010 by section 38(3) of Finance (No. 2) Act
Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 23rd October - In Force: 31 Jul 2026 Found: and S.I. 2005/2053. (30)Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act
Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 21 Nov 2025 Found: Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act
Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 21 Nov 2025 Found: Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act
Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025 These Regulations specify the rate of interest that has effect for the purposes of Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (c. 9), which deals with interest on amounts payable by His Majesty’s Revenue and Customs (“HMRC”), for the purposes of alcohol duty (the “repayment interest rate”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 6th August - In Force: 1 Sep 2025 Found: In these Regulations— “alcohol duty” has the meaning given in section 47 of the Finance (No. 2) Act 2023
Global Irregular Migration and Trafficking in Persons Sanctions Regulations 2025 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to establish a sanctions regime for the purpose of preventing and combating people smuggling, trafficking in persons and the instrumentalisation of migration for the purpose of destabilising a country. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made affirmative Laid: Tuesday 22nd July - In Force: 23 Jul 2025 Found: , sections 11, 12, 24(1), Schedule 4, paragraph 2 and Schedule 5, paragraphs 44 and 45; the Finance (No. 2) Act
Climate Change Agreements (Administration and Eligible Facilities) (Amendment) Regulations 2025 These Regulations concern the scheme providing for a reduced rate of climate change levy (“CCL”) established under Part IV of Schedule 6 to the Finance Act 2000 (c. 17). A facility which receives supplies of energy and which has entered into a climate change agreement (a voluntary agreement between such a facility and the Environment Agency) must meet targets for energy use or emissions which are specified in the agreement during a target period. If it does, it is eligible for a reduced rate of CCL during the certification period which is specified in the agreement in relation to that target period. If a facility does not meet any target for a target period, it may pay a buy-out fee on each tonne of carbon dioxide equivalent by which it falls short of meeting that target, and thus remains eligible for the reduced CCL rate. Department for Energy Security & Net Zero Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 9th July - In Force: 1 Jan 2026 Found: Act 2014 (c. 26), section 99 and Schedule 20; the Finance Act 2020 (c. 14), section 92, the Finance (No. 2) Act
Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025 These Regulations amend the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 (S.I. 2025/406) (“the 2025 Regulations”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 2nd July - In Force: 24 Jul 2025 Found: of the powers conferred by sections 241 and 256 of, and paragraph 2 of Schedule 16A to, the Finance (No. 2) Act
International Tax Compliance (Amendment) Regulations 2025 These Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th June - In Force: 16 Jul 2025 Found: exercise of the powers conferred by section 136 of the Finance Act 2002(1) and section 349 of the Finance (No. 2) Act
Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 These Regulations make provision implementing the rules and commentary set out in the OECD Crypto-Asset Reporting Framework first published in 2022 and subsequently amended in June 2023 and October 2023 (‘the rules’). They impose obligations on certain individuals and entities that make available a trading platform or provide a service effectuating exchanges between cryptoassets and fiat currencies or between one or more forms of certain cryptoassets, where those individuals or entities have a relevant nexus to the UK (‘UK reporting cryptoasset service providers’). UK reporting cryptoasset service providers are required to carry out due diligence on users of their services, to report information about those users to HMRC and to notify those users that the information will be reported to HMRC. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th June - In Force: 1 Jan 2026 Found: exercise of the powers conferred by section 136 of the Finance Act 2002(1) and section 349 of the Finance (No. 2) Act
Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2025 These Regulations amend the Enterprise Act 2002 (c. 40) (“the Act”) to create exceptions within the merger control regime in Chapter 3A of Part 3 of the Act, which prohibits foreign state newspaper merger situations. A foreign state newspaper merger situation is created where a merger involving a newspaper enterprise, which meets certain conditions as to turnover and share of supply, results in a foreign power being able to control or influence the policy of the person carrying on the newspaper enterprise, or being able to control or influence that policy to a greater extent. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 15th May - In Force: Not stated Found: investment fund” means— (i)an investment fund within the meaning given by section 236(1) of the Finance (No. 2) Act
Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 These Regulations specify territories as Pillar Two territories, and taxes as qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes, in support of the implementation and operation of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework’s Pillar Two model rules. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 31st March - In Force: Not stated Found: of the powers conferred by sections 241 and 256 of, and paragraph 2 of Schedule 16A to, the Finance (No. 2) Act
Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 ("Schedule 26"). Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 31st March - In Force: 31 May 2025 Found: inserted by section 47(6) of the Finance Act 1997 (c. 16) and substituted by section 3(9) of the Finance (No. 2) Act
Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 26th March - In Force: 6 Apr 2025 Found: 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 5 of Schedule 11 to the Finance (No. 2) Act
Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 These Regulations amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations (S.I.2024/320) (“the 2024 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 25th March - In Force: 15 Apr 2025 Found: the Finance Act 2016 (c. 24) and Part 15E was inserted by paragraph 1 of Schedule 6 to the Finance (No. 2) Act
Unauthorised Co-ownership Alternative Investment Funds (Reserved Investor Fund) Regulations 2025 Sections 261M to 261O and 261P(1) and (2) of the Financial Services and Markets Act 2000 (c. 8) (“the Act”) make provision about contracts and the rights and liabilities of participants in relation to co-ownership schemes authorised by an authorisation order under section 261D(1) of the Act. Section 261M confers certain rights on the operators of such schemes to act on behalf of participants in relation to authorised contracts. Section 261N makes provision about the effects of a person becoming or ceasing to be a participant, in terms of rights they acquire and the liabilities to which they are subject in relation to authorised contracts. Section 261O limits the liability of participants for debts incurred under, or in connection with, contracts which the operator is authorised to enter into on their behalf. Section 261P(1) and (2) provides for the segregation of the liabilities of participants in sub-schemes (where a co-ownership scheme is constituted as an umbrella co-ownership scheme). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 26th February - In Force: Not stated Found: meaning given by section 20(1) (collective investment schemes: co-ownership schemes) of the Finance (No. 2) Act

Parliamentary Research
Taxation (Energy and Vehicles) Bill: HL Bill 38 of 2026–27 - LLN-2026-0039 Jul. 07 2026 Found: Statutory provision for the EGL is in part 5 of the Finance (No. 2) Act 2023.
Direct taxes: Rates and allowances for 2026/27 - CBP-10618 Apr. 07 2026 Found: Statutory provision was made by sections 331-2 of Finance (No.2) Act 2023, and subsequent regulations
Making Tax Digital: Developments since 2020 - CBP-10573 Mar. 12 2026 Found: Provision for MTD for income tax is included in sections 60 to 62 and schedule 14 of the Finance (No. 2) Act
Changes to the UK trade remedies system - CBP-10457 Jan. 12 2026 Found: Amendments were made through Clause 316 and Schedules 19 and 20 of the Finance (No.2) Act 2023.
NHS pay and pensions - CBP-10374 Oct. 22 2025 Found: 32 HM Treasury, Spring Budget 2023, 21 March 2023 33 Finance Act 2013, section 49 34 Finance (No. 2) Act
The National Minimum Wage: Policy and developments - CBP-10353 Oct. 07 2025 Found: pay income tax in the future.27 The government made provision for this in section 3 of the Finance (No. 2) Act
Direct taxes: Rates and allowances for 2025/26 - CBP-10237 Apr. 08 2025 Found: Statutory provision was made by sections 331-2 of Finance (No.2) Act 2023, and subsequent regulations

Bill Documents
Apr. 30 2025 HL Bill 96 Explanatory Notes Public Authorities (Fraud, Error and Recovery) Act 2025 Explanatory Notes Found: power is broadly similar to the Child Maintenance Service’s power, under Section 32A of the Finance (No. 2) Act
Mar. 13 2025 Written evidence submitted by Big Brother Watch (PAB13) Public Authorities (Fraud, Error and Recovery) Act 2025 Written evidence Found: Further, HMRC powers to deduct money directly from bank accounts under Schedule 8 of the Finance (No. 2) Act
Mar. 04 2025 HL Bill 77 (as brought from the Commons) Finance Act 2025 Bill Found: Amendments) Regulations 2023 (S.I. 2023/64), and (j) paragraph 10 of the Schedule to the Finance (No. 2) Act
Feb. 27 2025 Autumn Budget 2024 and Finance Bill 2024-25: Progress of the Bill Finance Act 2025 Briefing papers Found: Pillar Two (Pillar Two territories etc) ( 10 ) That— (1) The Finance (No. 2) Act 2023 is amended

Department Publications - Guidance
Monday 12th October 2026 Home Office Source Page: Communications data code of practice Document: (PDF) Found: element of postal CD at the same level. 2.68 In relation to Border Force, Section 352 of the Finance (No. 2) Act
Wednesday 1st April 2026 Cabinet Office Source Page: Spend controls framework Document: chapter 3 of the managing public money guidance (PDF) Found: 66 • restructuring of charges can sometimes be achieved by an order under s.102 of the Finance (no 2) Act
Monday 31st March 2025 Home Office Source Page: Investigatory Powers Act: draft codes of practice, March 2025 Document: (PDF) Found: element of postal CD at the same level. 2.68 In relation to Border Force, Section 352 of the Finance (No. 2) Act
Monday 31st March 2025 Home Office Source Page: Investigatory Powers Act: draft codes of practice, March 2025 Document: (PDF) Found: element of postal CD at the same level. 2.68 In relation to Border Force, Section 352 of the Finance (No. 2) Act

Department Publications - Statistics
Tuesday 14th July 2026 Department for Business, Innovation, Science and Trade Source Page: Retained EU Law (REUL) and Assimilated Law Parliamentary Reports Document: (PDF) Found: Made 13/05/2025 Laid 14/05/2025 Came into force 04/06/2025 HMRC The Finance (No. 2) Act 2023, Part

Department Publications - Transparency
Monday 18th May 2026 Department for Education Source Page: Lifelong learning entitlement (LLE): secondary legislation Document: (PDF) Found: Schedule 3 to the Finance Act 2013 (c. 29), paragraph 10(2) and 13(3)(f) of Schedule 2 to the Finance (No. 2) Act
Wednesday 16th July 2025 Ministry of Justice Source Page: Funds in Court in England and Wales Account 2024 to 2025 Document: (PDF) Found: by implementing a 30-year time limit on dormant funds held in court (became Section 350 of Finance (No. 2) Act

Department Publications - Policy and Engagement
Wednesday 1st April 2026 Ministry of Housing, Communities and Local Government Source Page: Direction on the rent standard 2026 Document: (PDF) Found: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act

Department Publications - Consultations
Tuesday 24th March 2026 Ministry of Housing, Communities and Local Government Source Page: How to implement Social Rent convergence Document: (PDF) Found: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act
Tuesday 24th March 2026 Ministry of Housing, Communities and Local Government Source Page: How to implement Social Rent convergence Document: (PDF) Found: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act
Tuesday 24th March 2026 Ministry of Housing, Communities and Local Government Source Page: How to implement Social Rent convergence Document: (PDF) Found: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act
Thursday 23rd October 2025 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: scheme, if applicable; (a) Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act
Thursday 23rd October 2025 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: (b) Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act 2015 (c.
Monday 14th July 2025 Department for Digital, Culture, Media & Sport Source Page: Consultation on The Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2024 Document: Draft Statutory Instruments: The Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2024 (PDF) Found: investment fund” means— (i) an investment fund within the meaning given by section 236(1) of the Finance (No. 2) Act

Non-Departmental Publications - Guidance and Regulation
Nov. 05 2026 HM Revenue & Customs Source Page: Receive goods into and remove goods from an excise warehouse (Excise Notice 197) Document: Receive goods into and remove goods from an excise warehouse (Excise Notice 197) (webpage) Guidance and Regulation Found: Premises approved under section 82 of the Finance (No.2) Act 2023 for the production of alcoholic products
Nov. 05 2026 HM Revenue & Customs Source Page: Receive goods into and remove goods from an excise warehouse (Excise Notice 197) Document: Receive goods into and remove goods from an excise warehouse (Excise Notice 197) (webpage) Guidance and Regulation Found: Premises approved under section 82 of the Finance (No.2) Act 2023 for the production of alcoholic products
Nov. 02 2026 HM Revenue & Customs Source Page: Registration and approval of excise goods held in duty suspension (Excise Notice 196) Document: Registration and approval of excise goods held in duty suspension (Excise Notice 196) (webpage) Guidance and Regulation Found: you must have a system in place that meets the following UK legal requirements: section 45 Finance (No 2) Act
Nov. 02 2026 HM Revenue & Customs Source Page: Registration and approval of excise goods held in duty suspension (Excise Notice 196) Document: Registration and approval of excise goods held in duty suspension (Excise Notice 196) (webpage) Guidance and Regulation Found: you must have a system in place that meets the following UK legal requirements: section 45 Finance (No 2) Act
Nov. 02 2026 HM Revenue & Customs Source Page: Registration and approval of excise goods held in duty suspension (Excise Notice 196) Document: Registration and approval of excise goods held in duty suspension (Excise Notice 196) (webpage) Guidance and Regulation Found: you must have a system in place that meets the following UK legal requirements: section 45 Finance (No 2) Act
Sep. 16 2026 HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: requirement to pay any duty with which the goods become chargeable is to take effect — section 1 of Finance (No 2) Act
Sep. 16 2026 HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: requirement to pay any duty with which the goods become chargeable is to take effect — section 1 of Finance (No 2) Act
Sep. 16 2026 HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: requirement to pay any duty with which the goods become chargeable is to take effect — section 1 of Finance (No 2) Act
Aug. 25 2026 HM Revenue & Customs Source Page: GAAR Advisory Panel opinion of 29 July 2026: Disguised Remuneration arrangements using dual payments (enablers of defeated tax avoidance) Document: (webpage) Guidance and Regulation Found: This opinion notice is given pursuant to paragraph 34 of Schedule 16 to the Finance (No 2) Act 2017 (
Aug. 25 2026 HM Revenue & Customs Source Page: GAAR Advisory Panel opinion of 29 July 2026: Disguised Remuneration arrangements using dual payments (enablers of defeated tax avoidance) Document: (webpage) Guidance and Regulation Found: This opinion notice is given pursuant to paragraph 34 of Schedule 16 to the Finance (No 2) Act 2017 (
Aug. 25 2026 HM Revenue & Customs Source Page: GAAR Advisory Panel opinion of 29 July 2026: Disguised Remuneration arrangements using dual payments (enablers of defeated tax avoidance) Document: (webpage) Guidance and Regulation Found: This opinion notice is given pursuant to paragraph 34 of Schedule 16 to the Finance (No 2) Act 2017 (
Jul. 31 2026 HM Revenue & Customs Source Page: Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799) Document: Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799) (webpage) Guidance and Regulation Found: 1.5 The law this notice covers 1.5.1 Primary legislation Section 66 and Schedule 17 of the Finance (No 2) Act
Jul. 31 2026 HM Revenue & Customs Source Page: Disclosure of VAT avoidance schemes (VAT Notice 700/8) Document: Disclosure of VAT avoidance schemes (VAT Notice 700/8) (webpage) Guidance and Regulation Found: Finance Act 2004 with effect from 1 August 2004, and amended by section 6 and Schedule 1 to the Finance (No 2) Act
Mar. 31 2026 HM Revenue & Customs Source Page: Extra-Statutory Concessions: ex-Inland Revenue Document: (PDF) Guidance and Regulation Found: CTTA Capital Transfer Tax Act DLTA Development Land Tax Act FA Finance Act F (No 2) A Finance (No 2) Act
Nov. 18 2025 HM Revenue & Customs Source Page: Operations you can carry out on alcohol in an excise warehouse Document: Operations you can carry out on alcohol in an excise warehouse (webpage) Guidance and Regulation Found: You can also incorporate additives provided you comply with UK legislation (for example, Finance (No. 2) Act

Non-Departmental Publications - News and Communications
Sep. 25 2026 Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00364 (TCC) Jumpman Gaming Ltd v The Commissioners for His Majesty’s Revenue and Customs Document: [2026] UKUT 00364 (TCC) Jumpman Gaming Ltd v The Commissioners for His Majesty’s Revenue and Customs (PDF) News and Communications Found: The appeal concerns provisions introduced into the RGD regime by the Finance (No. 2) Act 2017.
Apr. 07 2026 Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00142 (TCC) CATS NORTH SEA LIMITED v HMRC Document: UT -2024-000141 CATS NORTH SEA LIMITED v HMRC (PDF) News and Communications Found: HMRC point out these sections were enacted by Finance (No.2) Act 2017 (later legislation) and that therefore
Mar. 06 2026 Upper Tribunal (Tax and Chancery Chamber) Source Page: PUTNEY POWER LIMITED PISTON HEATING SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00105 (TCC) Document: PUTNEY POWER LIMITED PISTON HEATING SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF) News and Communications Found: trade of the exploitation of films on 20 September 2004, (for the purposes of ss. 42 & 48 Finance (No.2) Act
Feb. 24 2026 Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00090 (TCC) K Care No.1 Limited v HMRC Draft Decision Document: UT-2024-000120 UK Care No.1 Limited v HMRC (PDF) News and Communications Found: This form of section 307 was introduced by amendment in Finance (No 2) Act 2015.
Oct. 22 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: Colaingrove Limited v HMRC [2025] UKUT 00360 (TCC) Document: Colaingrove Limited v HMRC (PDF) News and Communications Found: Section 80 VATA was amended by section 4(6) Finance (No 2) Act 2005 with effect from 20 July 2005.
Sep. 25 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: Drinks and Food UK Ltd v HMRC [2025] UKUT 00315 (TCC) Document: Drinks and Food UK Limited v HMRC (PDF) News and Communications Found: Section 2(1)-(2) of the Finance (No 2) Act 1992 contain the powers for the making of regulations to
Jul. 01 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: BENOIT D’ANGELIN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00212 (TCC) Document: Benoit D’Angelin v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: definition of ‘potentially chargeable event’ in section 809VH(2)(b) was amended by section 15(5)(c) Finance (No 2) Act

Non-Departmental Publications - Open consultation
Jul. 16 2026 HM Revenue & Customs Source Page: Draft regulations: updating definitions in the Bank Levy legislation Document: (PDF) Open consultation Found: were made by paragraph 9 of Schedule 26 to the Finance Act 2014, section 20 of the Finance (No. 2) Act
Jun. 09 2025 HM Revenue & Customs Source Page: Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance Document: (webpage) Open consultation Found: This is set out in sections 128 of Finance (No.2) Act 2023.
Apr. 24 2025 HM Revenue & Customs Source Page: Draft legislation: carbon border adjustment mechanism Document: (webpage) Open consultation Found: Paragraph 2 adds carbon border adjustment mechanism to the list of taxes under which Schedule 17 to Finance (No. 2) Act

Non-Departmental Publications - Policy paper
Jul. 13 2026 HM Revenue & Customs Source Page: Alcohol Duty — penalties for late filing and late payments Document: (webpage) Policy paper Found: Paragraph (a) adds alcohol duty returns made under regulations under section 88 of the Finance (No. 2) Act
Jan. 23 2026 HM Revenue & Customs Source Page: Finance Bill 2025-26: Public Bill Committee Document: (webpage) Policy paper Found: Paragraph 9 adds a new section 232ZA to Finance (No.2) Act 2023.
Apr. 28 2025 HM Revenue & Customs Source Page: Corporation Tax: changes to restitution interest rules Document: (PDF) Policy paper Found: restitution interest”)— (a) 2010 c. 4; section 357YW was inserted by section 38(3) of the Finance (No. 2) Act

Non-Departmental Publications - Policy and Engagement
Jul. 21 2025 HM Revenue & Customs Source Page: Multinational Top-up Tax and Domestic Top-up Tax further amendments Document: (webpage) Policy and Engagement Found: This Schedule amends the Parts and Schedules of Finance (No.2) Act 2023 that implement Multinational
Jul. 21 2025 HM Revenue & Customs Source Page: Reform of the tax treatment of carried interest Document: (webpage) Policy and Engagement Found: in Chapter 5 of Part 3 of the Taxation of Chargeable Gains Act 1992, which was introduced by Finance (No. 2) Act
Jul. 21 2025 HM Revenue & Customs Source Page: Proposals to close in on promoters of marketed tax avoidance Document: (webpage) Policy and Engagement Found: Taxes Acts” in appropriate places in section 318.Subsection (3) amends Part 2 of Schedule 17 to Finance (No.2) Act

Non-Departmental Publications - Transparency
Jul. 21 2025 Trade Remedies Authority Source Page: TRA Annual Report and Accounts 2024-25 Document: (PDF) Transparency Found: Our GOV.UK provides detailed explanations and guidance. 1 Finance (No. 2) Act 2023, which inserted new
Jul. 21 2025 Trade Remedies Authority Source Page: TRA Annual Report and Accounts 2024-25 Document: (PDF) Transparency Found: Our GOV.UK page provides detailed explanations and guidance. 1 Finance (No. 2) Act 2023, which
Jul. 11 2025 Security Industry Authority Source Page: SIA business plan: 2025 to 2026 Document: (PDF) Transparency Found: A specific agreement under section 102 of the Finance (no 2) Act 1987 with the Treasury is in place

Draft Secondary Legislation
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 These Regulations amend and modify primary and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Found: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act
The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026 These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2026. HM Treasury Found: to the Transfer Order. (14)Section 12(2) was amended by paragraph 26 of Schedule 23 to the Finance (No.2) Act
The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Found: and S.I. 2005/2053. (30)Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act
The Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2025 These Regulations amend the Enterprise Act 2002 (c. 40) (“the Act”) to create exceptions within the merger control regime in Chapter 3A of Part 3 of the Act, which prohibits foreign state newspaper merger situations. A foreign state newspaper merger situation is created where a merger involving a newspaper enterprise, which meets certain conditions as to turnover and share of supply, results in a foreign power being able to control or influence the policy of the person carrying on the newspaper enterprise, or being able to control or influence that policy to a greater extent. Department for Digital, Culture, Media & Sport Found: investment fund” means— (i)an investment fund within the meaning given by section 236(1) of the Finance (No. 2) Act
The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 ("Schedule 26"). Found: inserted by section 47(6) of the Finance Act 1997 (c. 16) and substituted by section 3(9) of the Finance (No. 2) Act

Deposited Papers
Wednesday 28th January 2026 Source Page: Letter dated 23/01/2026 from Dan Tomlinson MP to Carolyn Harris MP and others regarding the powers contained in the Finance Bill 2025-26. 25p. Document: 26.01.22_Delegated_Powers_Letter_FB25-26.pdf (PDF) Found: Clause 213 subsection (3) substitutes for paragraphs 39 to 44 of Part 2 of Schedule 17 to Finance (No.2) Act
Friday 5th December 2025 Source Page: I. Independent Loan Charge Review 2025 [led by Ray McCann]. Incl. appendices. 71p. II. Government response to the Loan Charge Review 2025. Incl. annexes. 77p. III. Letter dated 03/12/2025 from Daniel Tomlinson MP to the Deposited Papers Clerk regarding 2 documents for deposit in the House libraries. 1p. Document: Loan_Charge_Review_2025_-_Final_Report__003_.pdf (PDF) Found: Originally planned for inclusion in the Finance Act 2017, it was eventually enacted in the Finance (No 2) Act
Friday 5th December 2025 Source Page: I. Independent Loan Charge Review 2025 [led by Ray McCann]. Incl. appendices. 71p. II. Government response to the Loan Charge Review 2025. Incl. annexes. 77p. III. Letter dated 03/12/2025 from Daniel Tomlinson MP to the Deposited Papers Clerk regarding 2 documents for deposit in the House libraries. 1p. Document: Final__Loan_Charge_Review_2025_-_Government_Response.pdf (PDF) Found: response. 1.2 The loan charge was announced at Budget 2016 and legislated by Parliament in Finance (No.2) Act
Friday 18th July 2025 Department for Work and Pensions Source Page: Letter dated 11/07/2025 from Baroness Sherlock to Viscount Younger of Leckie regarding questions raised during the Committee stage (fifth day) of the Public Authorities (Fraud, Error and Recovery) Bill: support for those destitute after committing benefit fraud, number of cases going to court if court approval required for a Direct Deduction Order, process for eligibility verification measure and information gathering. 5p. Document: Letter_from_Baroness_Sherlock_to_Viscount_Younger.pdf (PDF) Found: similar form, albeit, used in different contexts, such as by HMRC (under Schedule 8 of The Finance (No. 2) Act

Finance (No.2) Act 2017 mentioned in Scottish results

Scottish Parliamentary Debates
Finance (No 2) Bill 31 speeches (14,592 words) Tuesday 27th January 2026 - Committee Mentions: 1: Thomson, Michelle (SNP - Falkirk East) However, for private landlords who are subject to section 24 of the Finance (No 2) Act 2015, all rent - Link to Speech

Finance (No.2) Act 2017 mentioned in Welsh results

Welsh Government Publications
Monday 27th April 2026 Source Page: The Education Maintenance Allowance (Wales) Scheme 2026 to 2027 Document: The Education Maintenance Allowance (Wales) Scheme 2026 to 2027 (PDF) Found: Schedule 3, paragraph 2(2), the Finance Act 2014 (c. 26), Schedule 17(3), paragraph 19 and the Finance (No. 2) Act
Thursday 22nd September 2022 Source Page: Draft Child Minding and Day Care (Disqualification) (Wales) Regulations 2022 Document: Draft regulations (webpage) Found: 39), S.I. 2004/702, S.I. 2005/1996 and section 3 of, and paragraph 7 of Schedule 2 to, the Finance (No. 2) Act

Welsh Senedd Research
UK Government Legislative Programme 2005-2006 Outcome of Bills - Research paper Wednesday 11th June 2014 Members’ Research Service / Gwasanaeth Ymchwil yr Aelodau November 2006 UK Government Legislative Programme 2005-06: Outcome of Bills Enquiry no: MRS06/2879/pw Date: 30 November 2006 This document has been prepared by the Members’ Research Servic... Found: Assent 16/02/06 European Union (Accessions) Act 2006 • Finance Bill: Royal Assent 20/07/05 Finance (No.2) Act

Welsh Senedd Research

UK Government Legislative Programme 2005-2006 Outcome of Bills - Research paper
Wednesday 11th June 2014
Members’ Research Service / Gwasanaeth Ymchwil yr Aelodau November 2006 UK Government Legislative Programme 2005-06: Outcome of Bills Enquiry no: MRS06/2879/pw Date: 30 November 2006 This document has been prepared by the Members’ Research Servic...

Found: Assent 16/02/06 European Union (Accessions) Act 2006 • Finance Bill: Royal Assent 20/07/05 Finance (No.2) Act