Information since 1 Nov 2025, 8:26 a.m.
| Parliamentary Debates |
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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 |
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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 |
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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 |
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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 |
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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 |
| Select Committee Documents |
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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 |
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Tuesday 25th November 2025
Written Evidence - Venture Capital Trust Association FRE0017 - Financing the real economy Financing the real economy - Business and Trade Committee Found: Both sections were inserted into the 2007 Act by the Finance (No. 2) Act 2015. |
| Secondary Legislation |
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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 |
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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 |
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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. |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
| Parliamentary Research |
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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 |
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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. |
| Non-Departmental Publications - News and Communications |
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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 |
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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. |
| Non-Departmental Publications - Policy paper |
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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. |
| Non-Departmental Publications - Guidance and Regulation |
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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 |
| Draft Secondary Legislation |
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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 |
| Scottish Parliamentary Debates |
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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 |