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Draft legislation published for Finance Bill 2024-25

»Ê¹ÚÌåÓýapp government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament.

»Ê¹ÚÌåÓýapp consultation on draft clauses is designed to make sure that the legislation works as intended.

»Ê¹ÚÌåÓýapp final contents of the next Finance Bill will be a decision for the Chancellor.

Each measure comprises of:

• draft legislation
• an explanatory note which provides a more detailed guide to the legislation

Where applicable, measures will also have:

• a tax information and impact note (TIIN) which sets out what the policy seeks to achieve and a summary of the expected impacts
• a technical note

Also included are the impacting definitions for the tax information and impact notes and the Exchequer Secretary to the Treasury’s declaration about the tax information and impact notes.