Finance Act and Finance Bill 2009

The Finance Bill 2009 received Royal Assent on 21 July 2009 and is now Finance Act 2009. It can be accessed from the following link to the Office of Public Sector Information (OPSI) (PDF 3.3MB) (opens new window).

Finance Bill 2009

Finance Bill 2009 contains all of the draft legislation for the proposals announced by the Chancellor in his Pre Budget Report on 24 November 2008 and in his Budget on 22 April 2009.

All related HM Revenue & Customs documents can be accessed from this page.

These documents are in PDF format. To view these documents you need to use a PDF file viewer such as Adobe Reader installed on your PC.

Contents

• Finance Bill 2009: Anti-avoidance measure; Overview
  This explains an amendment to Finance Bill 2009 will shortly be tabled countering an avoidance scheme that has been disclosed to HMRC.
• Finance Bill 2009: Anti-avoidance measure; Ministerial Statement (PDF 16K)
  This is the text of the statement made by the Financial Secretary to the Treasury explaining the reasons why an amendment to Finance Bill 2009 will be tabled.
• Finance Bill 2009: Anti-avoidance measure; Draft Legislation (PDF 46K)
  This is the draft clause to be tabled with Finance Bill 2009
• Finance Bill 2009: Anti-avoidance measure; Explanatory Notes (PDF 67K)
  This is the explanatory notes for the draft clause
• Finance Bill 2009 has been published on the Parliament Website (open new window)
• The Explanatory and Lobby Notes have also been published on the HM Treasury Website (open new window)
• All other documents published on Budget Day, 22 April 2009
• Finance Bill 2009 (Volume 1) (PDF 1MB)
• Finance Bill 2009 (Volume 2) (PDF 995K)
• Finance Bill 2009: Information Powers: Contact Details for Debtors
  Draft Guidance (PDF 30K)

This is draft HMRC guidance on how Clause 96 and Schedule 49 of Finance Bill 2009 (Information Powers: Contact Details for Debtors) may be implemented.
• Finance Bill 2009: Recovery of Debts under PAYE Regulations: Draft Guidance (PDF 27K)

This is draft HMRC guidance on how Clause 109 and Schedule 58 of Finance Bill 2009 (Recovery of Debts under PAYE Regulations) may be implemented in due course.
• Finance Bill 2009: Managed Payment Plans: Draft Guidance (PDF 28K)

This is draft HMRC guidance on how Clause 110 of Finance Bill 2009 (Managed Payment Plans) may be implemented in due course
• Draft Regulations: Recovery of Debts under PAYE Regulations (PDF 24K)

Draft Regulations: Recovery of Debts under PAYE Regulations (Clause 109 and Schedule 58 of the Finance Bill 2009)