Secondary navigation

Bill documents — Finance Act 2019

Act of Parliament

Full text of the Act of Parliament as passed by Parliament (this is the Act in its original state. The Act may have been amended by another Act and any such amendments are not shown in this version).

House Act of Parliament Date
Finance Act 2019 (c. 1) 12.02.2019

Bills

Full text of the Bill as introduced and further versions of the Bill as it is reprinted to incorporate amendments (proposals for change) made during its passage through Parliament.

House Bill Date
Lords HL Bill 154 (as introduced) | PDF version 09.01.2019
Commons Bill 304 2017-19 (as amended in Committee and Committee of the Whole House) | PDF version 11.12.2018
Commons Bill 282 2017-19 (as introduced) | PDF version 06.11.2018

Explanatory Notes

Documents to explain the purpose of the Bill.

House Explanatory Notes Date
Commons Explanatory Notes (provided by HM Treasury) (PDF, 2MB) 07.11.2018

"English votes for English laws"

Under the 'English votes for English laws' procedure, the Speaker certifies Bills, or provisions of Bills, as relating exclusively to England, and/or to England and Wales. In relation to Finance Bills, the Speaker may certify founding financial motions, or clauses or schedules, as relating exclusively to England, Wales and Northern Ireland.The text of certificates issued by the Speaker, and information prepared by the Government on how government amendments affect the territorial application of provisions of the bill, are available here. (Similar information about the bill itself can be found in the Explanatory Notes – see above.).

House English votes for English laws Date
Commons Speaker's Provisional Certificate (PDF) 08.01.2019
Commons Legislative Grand Committee England, Wales and Northern Ireland 8 January 2019 (PDF) 08.01.2019
Commons Speaker's Signed Certificate 8 January 2019 (PDF) 08.01.2019
Commons Analysis of amendments from HM Treasury (PDF) 07.01.2019
Commons Memorandum from HM Treasury (PDF) 11.12.2018
Commons Speaker's Signed Certificate (PDF) 07.11.2018
Commons Speaker's Signed Certificate relating to the Budget Resolutions (PDF) 31.10.2018

Amendment papers

Full list of amendment papers relating to the Bill. Individual amendment papers will be replaced with consolidated lists before the amendments are discussed.

House Amendment Paper Date
Commons Consideration of Bill Amendments as at 8 January 2019 | PDF version 08.01.2019
Commons Notices of Amendments (Report Stage) as at 4 January 2019 | PDF version 07.01.2019
Commons Notices of Amendments (Report Stage) as at 3 January 2019 | PDF version 04.01.2019
Commons Notices of Amendments (Report Stage) as at 2 January 2019 | PDF version 03.01.2019
Commons Notices of Amendments (Report Stage) as at 20 December 2018 | PDF version 21.12.2018
Commons Notices of Amendments (Report Stage) as at 11 December 2018 | PDF version 12.12.2018
Commons Public Bill Committee Amendments as at 11 December 2018 | PDF version 11.12.2018
Commons PBC Notices of Amendments as at 6 December 2018 | PDF version 07.12.2018
Commons Public Bill Committee Amendments as at 6 December 2018 | PDF version 06.12.2018
Commons PBC Notices of Amendments as at 4 December 2018 | PDF version 05.12.2018
Commons Public Bill Committee Amendments as at 4 December 2018 | PDF version 04.12.2018
Commons PBC Notices of Amendments as at 29 November 2018 | PDF version 30.11.2018
Commons Public Bill Committee Amendments as at 29 November 2018 | PDF version 29.11.2018
Commons Public Bill Committee Amendments as at 27 November 2018 | PDF version 27.11.2018
Commons PBC Notices of Amendments as at 23 November 2018 | PDF version 26.11.2018
Commons PBC Notices of Amendments as at 22 November 2018 | PDF version 23.11.2018
Commons PBC Notices of Amendments as at 21 November 2018 | PDF version 22.11.2018
Commons Committee of the whole House Amendments as at 20 November 2018 | PDF version 20.11.2018
Commons Committee of the whole House Amendments as at 19 November 2018 | PDF version 19.11.2018
Commons Notices of Amendments as at 15 November 2018 | PDF version 16.11.2018
Commons Notices of Amendments as at 14 November 2018 | PDF version 15.11.2018
Commons Notices of Amendments as at 13 November 2018 | PDF version 14.11.2018
Commons Notices of Amendments as at 12 November 2018 | PDF version 13.11.2018

Selection of amendments: Commons

In the House of Commons, amendments are grouped together so that amendments relating to a particular topic or issue are discussed together.

House Selection of amendments: Commons Date
Commons Consideration on Report (PDF) 08.01.2019
Commons Consideration in Committee: Selection 5 (PDF) 10.12.2018
Commons Consideration in Committee: Selection 4 (PDF) 05.12.2018
Commons Consideration in Committee: Selection 3 (PDF) 03.12.2018
Commons Consideration in Committee: Selection 2 (PDF) 28.11.2018
Commons Consideration in Committee: Selection 1 (PDF) 27.11.2018
Commons Committee of the whole House : Day 2 (PDF) 20.11.2018
Commons Committee of the whole House (PDF) 19.11.2018

Public Bill Committee and report stage proceedings: Commons

Details of the Public Bill Committee and report stage proceedings in the House of Commons. The documents contain the text of amendments considered at each sitting and show whether it was agreed to, negatived (not agreed), not called, not moved or withdrawn.

House Public Bill Committee and report stage proceedings: Commons Date
Commons Report Stage Proceedings as at 8 January 2019 | PDF version 09.01.2019
Commons All proceedings up to 11 December 2018 at Public Bill Committee Stage | PDF version 11.12.2018
Commons Public Bill Committee Proceedings as at 11 December 2018 | PDF version 11.12.2018
Commons Public Bill Committee Proceedings as at 6 December 2018 | PDF version 07.12.2018
Commons Public Bill Committee Proceedings as at 4 December 2018 | PDF version 05.12.2018
Commons Public Bill Committee Proceedings as at 29 November 2018 | PDF version 30.11.2018
Commons Public Bill Committee Proceedings as at 27 November 2018 | PDF version 28.11.2018
Commons All proceedings up to 20 November 2018 at Committee of the whole House Stage | PDF version 21.11.2018
Commons Committee of the whole House Proceedings as at 20 November 2018 | PDF version 21.11.2018
Commons Committee of the whole House Proceedings as at 19 November 2018 | PDF version 20.11.2018

Briefing papers

House of Commons Library and House of Lords Library briefing papers aim to be politically impartial, containing factual information as well as a range of opinions on each subject. Briefing papers on Bills are produced before Second Reading and, in the Commons, after Committee Stage.

House Briefing papers Date
Commons Briefing Paper on the Bill 24.12.2018

Library Notes

House of Lords Library Notes aim to be politically impartial and are compiled for Members of Parliament and their staff.

House Library Notes Date
Lords Finance (No. 3) Bill: Briefing for Lords Stages 23.01.2019

Reports of proceedings

Full transcripts of the Public Bill Committee meetings.

House Report of proceedings Date
Commons PBC Notices of Amendments as at 27 November 2018 | PDF version 28.11.2018

Written evidence

Written submissions from outside bodies and individuals are circulated to MPs appointed to examine the Bill during committee stage in a Public Bill Committee. The following written submissions were sent to this committee.

House Written evidence Date
Commons Written Evidence: 6 Wealden constituents - Mike, Trevor, Anna, Al, Sonia and Stephen (FB05) 12.12.2018
Commons Written Evidence: Chartered Institute of Taxation (clauses 79 to 80 - offshore time limits) (FB02e) (PDF) 07.12.2018
Commons Written Evidence: Low Incomes Tax Reform Group (clauses 79 and 80: Time limits for assessments, etc) (FB03) 07.12.2018
Commons Written Evidence: ICAEW (clause 7) (FB04a) (PDF) 07.12.2018
Commons Written Evidence: ICAEW (clause 10) (FB04b) (PDF) 07.12.2018
Commons Written Evidence: ICAEW (clause 52 and schedule 17) (PDF) 07.12.2018
Commons Written Evidence: Association of Taxation Technicians (clauses 79 and 80: Time limits for assessments, etc) (FB01b) 06.12.2018
Commons Written Evidence: Chartered Institute of Taxation (clauses 50 to 52 - VAT) (FB02d) (PDF) 30.11.2018
Commons Written Evidence: Association of Taxation Technicians (Clause 31 and Schedule 12: Temporary increase in Annual Investment Allowance) (FB01) (PDF) 28.11.2018
Commons Written Evidence: Association of Taxation Technicians (Clause 14 and Schedule 2: Disposals of UK land etc: payments on account of capital gains tax) (FB01a) 28.11.2018
Commons Written Evidence: Chartered Institute of Taxation (clauses 7, 11 and 81 (all in the area of employment taxes)) (FB02) (PDF) 28.11.2018
Commons Written Evidence: Chartered Institute of Taxation (clause 13 and schedule 1: Disposals by non-UK residents etc) (FB02a) (PDF) 28.11.2018
Commons Written Evidence: Chartered Institute of Taxation (clause 25 - Intangible fixed assets: exceptions to degrouping charges etc) (FB02b) (PDF) 28.11.2018
Commons Written Evidence: Chartered Institute of Taxation (clauses 29 to 34 - capital allowances) (FB02c) (PDF) 28.11.2018

Relevant documents

A collection of papers relevant to the bill

House Relevant documents Date
Commons Letter from the Financial Secretary to the Treasury to the Chairman of Ways and Means (PDF) 03.01.2019
Commons Draft Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations (PDF) 27.11.2018
Commons Letter from the Financial Secretary to the Treasury about secondary legislation (PDF) 27.11.2018
Commons List of regulations intended to be made under s 89 power of Finance Bill 2018 (PDF) 27.11.2018
Commons Amendment 1 to Clause 13 and Schedule 1 of the Bill (PDF) 27.11.2018
Commons Income Tax (Approved Expenses) (Amendment) Regulations 2019 (PDF) 27.11.2018
Commons Letter from the Financial Secretary to the Treasury about Clause 13, Schedule 1 and Amendment 1 (PDF) 27.11.2018
Commons The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (PDF) 27.11.2018
Commons Letter from HM Treasury to the Chairman of Ways and Means (PDF) 19.11.2018
Commons Explanatory note relating to Amendments 16 and 17 to Clause 61: Remote gaming duty: rate (PDF) 19.11.2018
Commons Letter from HM Treasury to the Shadow Chief Secretary to the Treasury (PDF) 19.11.2018

Will write letters

Occasionally questions put to government Ministers during debates on Bills in either the House of Commons or the House of Lords may be answered by the Minister saying 'I will write to the Hon Member'. Such “will write” replies are not published in Hansard but are placed in the Library of the House concerned and published on the Parliamentary website.

House Will write letters Date
Letter dated 19/12/2018 from Mel Stride MP to Nadine Dorries MP and George Howarth MP regarding a correction to a statement made during the committee stage debate (PDF, 142KB) 19.12.2018

Stay up to date

Keep up to date with the progress of Bills going through Parliament. Sign up for email alerts or use our RSS feeds.

Related information

Guide to the passage of a Bill

Find out what happens at each stage of a Public Bill’s journey through Parliament with the Passage of a Bill guide.

When does a Bill become law?

Explanation of what happens after Bills have been passed, and when laws may change.

Human rights

Do you have expertise or a special interest in human rights? The Joint Committee on Human Rights scrutinises the human rights implications of Government Bills.