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Bill documents — Finance Act 2020

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 2020 (c. 14) 22.07.2020

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 123 (as introduced) | PDF version 02.07.2020
Commons Bill 142 2019-21 (as amended in Committee) (PDF) 19.06.2020
Commons Bill 142 2019-21 (as amended in Committee) large font (PDF) 19.06.2020
Commons Bill 114 2019-21 (as introduced) | PDF version 18.03.2020
Commons Bill 114 2019-21 (as introduced) - large font accessible version (PDF) 11.03.2020

Tracked changes versions of Bills: Commons

Tracked changes versions of the Bill, showing amendments made in Committee of the whole House and in Public Bill Committees in the House of Commons. Please note that these are unofficial versions and may not be completely accurate.

House Tracked changes versions of Bills: Commons Date
Commons Tracked changes version of the bill as amended in the Commons compared to the version as introduced (PDF) 10.07.2020

Explanatory Notes

Documents to explain the purpose of the Bill.

House Explanatory Notes Date
Commons Bill 114 EN 2019-21 - provided by HM Treasury (PDF) 19.03.2020
Commons Bill 114 EN 2019-21 - large font accessible version provided by HM Treasury (PDF) 18.03.2020

"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 Signed Certificate (PDF) 21.04.2020

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. Page and line references in amendment papers refer to the PDF version of the Bill.

House Amendment Paper Date
Commons Consideration of Bill Amendments as at 2 July 2020 (PDF) 02.07.2020
Commons Consideration of Bill Amendments as at 2 July 2020 - large font accessible version (PDF) 02.07.2020
Commons Consideration of Bill Amendments as at 1 July 2020 (PDF) 01.07.2020
Commons Consideration of Bill Amendments as at 1 July 2020 - large font accessible version (PDF) 01.07.2020
Commons Notices of Amendments as at 29 June 2020 (PDF) 30.06.2020
Commons Notices of Amendments as at 26 June 2020 (PDF) 29.06.2020
Commons Notices of Amendments as at 25 June 2020 (PDF) 26.06.2020
Commons Notices of Amendments as at 24 June 2020 (PDF) 25.06.2020
Commons Notices of Amendments as at 23 June 2020 (PDF) 24.06.2020
Commons Notices of Amendments as at 22 June 2020 (PDF) 23.06.2020
Commons Notices of Amendments as at 19 June 2020 (PDF) 22.06.2020
Commons Public Bill Committee Amendments as at 18 June 2020 (PDF) 18.06.2020
Commons Notices of Amendments as at 16 June 2020 (PDF) 17.06.2020
Commons Public Bill Committee Amendments as at 16 June 2020 (PDF) 16.06.2020
Commons Notices of Amendments as at 11 June 2020 (PDF) 12.06.2020
Commons Public Bill Committee Amendments as at 11 June 2020 (PDF) 11.06.2020
Commons Notices of Amendments as at 9 June 2020 (PDF) 10.06.2020
Commons Public Bill Committee Amendments as at 9 June 2020 (PDF) 09.06.2020
Commons Notices of Amendments as at 4 June 2020 | PDF version 05.06.2020
Commons Public Bill Committee Amendments as at 4 June 2020 | PDF version 04.06.2020
Commons Notices of Amendments as at 2 June 2020 | PDF version 03.06.2020
Commons Notices of Amendments as at 1 June 2020 | PDF version 02.06.2020
Commons Notices of Amendments as at 20 May 2020 | PDF version 21.05.2020
Commons Notices of Amendments as at 18 May 2020 | PDF version 19.05.2020

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 Speaker's provisional grouping and selection of Amendments (PDF) 01.07.2020
Commons Chairs’ provisional selection and grouping of amendments - Day 5 (18 June 2020) (PDF) 17.06.2020
Commons Chairs’ provisional selection and grouping of amendments - Day 4 (16 June 2020) (PDF) 15.06.2020
Commons Chairs’ provisional selection and grouping of amendments - Day 3 (11 June 2020) (PDF) 10.06.2020
Commons Chairs’ provisional selection and grouping of amendments - Day 2 (9 June 2020) (PDF) 09.06.2020
Commons Chairs’ provisional selection and grouping of amendments - Day 1 (4 June 2020) (PDF) 04.06.2020

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 All Proceedings up to 2 July 2020 at Report Stage (PDF) 03.07.2020
Commons All proceedings up to 18 June 2020 at Public Bill Committee Stage (PDF) 19.06.2020
Commons Public Bill Committee Proceedings as at 18 June 2020 (PDF) 19.06.2020
Commons Public Bill Committee Proceedings as at 16 June 2020 (PDF) 17.06.2020
Commons Public Bill Committee Proceedings as at 11 June 2020 (PDF) 12.06.2020
Commons Public Bill Committee Proceedings as at 9 June 2020 (PDF) 10.06.2020
Commons Public Bill Committee Proceedings as at 4 June 2020 (PDF) 05.06.2020

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 for Second Reading 27.04.2020

Press notices

Archive of press notices related to the Bill.

House Press notices Date
Commons Have your say (PDF) 17.05.2020

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 Bill: Briefing for Lords Stages 07.07.2020

Human rights memoranda

The Government human rights memorandum is prepared by the Government to assist the Joint Committee on Human Rights with its scrutiny of the Bill’s human rights implications.

House Human rights memorandum Date
Commons Human Rights Memorandum from HM Treasury (PDF) 22.04.2020

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 submitted by the Tax Law Review Committee of the Institute of Fiscal Studies (FB32) 19.06.2020
Commons Written evidence submitted by ETC Tax (FB28) (PDF) 17.06.2020
Commons Written evidence submitted by the Small to Medium Business Group (SMB) and The Loan Charge Action Group (FB29) 17.06.2020
Commons Written evidence submitted by the Small to Medium Business Group (SMB) (supplementary evidence) (FB30) (PDF) 17.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation New Clause 1 and New Schedule 1 Workers' services provided through intermediaries (FB31) (PDF) 17.06.2020
Commons Written evidence submitted by the Society of Trust and Estate Practitioners (STEP) (FB01) (PDF) 15.06.2020
Commons Written evidence submitted by Dr Graham Walker (FB02) (PDF) 15.06.2020
Commons Written evidence submitted by Jonathan Kidd (FB04) 15.06.2020
Commons Written evidence submitted by Martin Barber (FB05) 15.06.2020
Commons Written evidence submitted by Peter Aveyard, Director of Lead BA Limited (FB06) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clauses 7-21 Employment Tax (FB07) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clause 22 Entrepreneurs' Relief (FB08) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clause 23 Private Residence Relief (FB09) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clauses 27-30 Business Reliefs (FB10) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clause 36 Top Slicing Relief (FB11) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Part 2 Digital Services Tax (FB12) (PDF) 15.06.2020
Commons Written evidence submitted by Andrew Stokes (FB13) (PDF) 15.06.2020
Commons Written evidence submitted by an individual who wishes to remain anonymous (FB14) 15.06.2020
Commons Written evidence submitted by Nick Pennington (FB15) 15.06.2020
Commons Written evidence submitted by Tim Brain (FB17) 15.06.2020
Commons Written evidence submitted by John Clarke (FB18) (PDF) 15.06.2020
Commons Written evidence submitted by Anthony Johnson (FB19) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clause 72 IHT excluded property (FB20) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clauses 95-96 Priority on insolvency (FB21) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clause 97 Liability of company directors etc (FB22) (PDF) 15.06.2020
Commons Written evidence submitted by the Chartered Institute of Taxation Clauses 100-101 HMRC Administration and Compliance (FB23) (PDF) 15.06.2020
Commons Written evidence submitted by WTT Consulting (FB24) (PDF) 15.06.2020
Commons Written evidence submitted by Armadillo Support Limited (FB25) (PDF) 15.06.2020
Commons Written evidence submitted by the The Loan Charge Action Group (FB26) (PDF) 15.06.2020
Commons Written evidence submitted by the Self-Employed Alliance (FB27) (PDF) 15.06.2020

Relevant documents

A collection of papers relevant to the bill

House Relevant documents Date
Commons Letter from the Financial Secretary of the Treasury regarding Clause 10 (PDF) 09.06.2020
Commons Proposed Government Amendments Letter from the Financial Secretary of HM Treasury (PDF) 04.06.2020
Commons HM Treasury proposed Amendments 1 and 2 to Clause 15 (PDF) 04.06.2020
Commons HM Treasury proposed Amendment 3 to Clause 17 (PDF) 04.06.2020
Commons HM Treasury proposed New Clause 1 and New Schedule 1 (PDF) 04.06.2020
Commons Letter from the Financial Secretary of the Treasury regarding secondary legislation making powers (PDF) 04.06.2020
Commons HM Treasury draft Regulations relating to Clause 96 of the Bill (PDF) 04.06.2020
Commons Budget Resolutions (PDF) 11.03.2020
Commons Explanatory Notes on the Budget Resolutions (PDF) 11.03.2020

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 from Jesse Norman MP to Siobhain McDonagh MP and Andrew Rosindell MP regarding Clause 36 in Public Bill Committee: guidance on top slicing tax relief on life insurance policy gains (PDF, 50KB) 17.06.2020
Letter from Kemi Badenoch to Wes Streeting MP regarding on Clause 82: the measurement of carbon dioxide for Vehicle Excise Duty (PDF, 100KB) 17.06.2020
Letter from Kemi Badenoch MP to Alison Thewliss MP, Wes Streeting MP, and Stephen Flynn MP regarding Clause 79 (Post duty point dilution of wine/made-wine) and alcohol duty generally: public health implications (PDF, 86KB) 17.06.2020
Letter from Kemi Badenoch MP to Wes Streeting MP regarding Clause 89-90, the effectiveness of the Climate Change Levy and plans for implementing a green gas levy (PDF, 84KB) 17.06.2020
Letter from Jesse Norman MP to Alison Thewliss MP regarding Clause 78, the number of businesses using the previous call-off stock arrangements (requiring them to register for VAT in an EU Member State) (PDF, 49KB) 17.06.2020
Letter from Jesse Norman MP to Bridget Phillipson MP regarding Clause 77 (Stamp duty: acquisition of a target company's share capital) in cases where multiple shareholders of an unlisted company each own less than 25% of share capital (PDF, 51KB) 17.06.2020
Letter from Jesse Norman MP to Wes Streeting MP regarding the impact of Clause 30 on the ability of companies to set capital losses against gains made on pre-Finance Act 2002 (pre-FA 2002) intangible assets (PDF, 49KB) 11.06.2020
Letter from Jesse Norman MP to Wes Streeting MP regarding the impact of Clause 30 on the ability of companies to set capital losses against gains made on pre-Finance Act 2002 (pre-FA 2002) intangible assets (PDF, 49KB) 11.06.2020
Letter from Jesse Norman MP to Wes Streeting MP regarding income tax on apprenticeship bursary payments made to care leavers (PDF, 53KB) 05.06.2020
Letter dated 04/06/2020 from Jesse Norman MP to Siobhain McDonagh MP and Andrew Rosindell MP regarding powers in the Finance Bill (PDF, 128KB) 04.06.2020
Letter from Jesse Norman MP to Siobhain McDonagh MP and Andrew Rosindell MP regarding Government amendments (PDF, 54KB) 04.06.2020

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Human rights

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