List of provisions to apply before second Finance Bill published

The second 2017 Finance Bill, which the government has announced will be introduced in the autumn, will legislate for policies that have already been announced. This includes a number of provisions that have been announced as applying from the start of the 2017 to 2018 tax year or other point before the introduction of the forthcoming Finance Bill.

The government has confirmed that these dates of application will be retained and that those affected by the provisions should continue to assume that they will apply as originally announced. To provide maximum certainty for taxpayers, the list sets out all the provisions to which this applies.

List of provisions that will apply from the start of the 2017 to 2018 tax year or other point before the introduction of the Finance Bill