Finance (No. 2) Bill 2023 was published on Thursday 19 October, providing the proposed legislative basis for measures and changes announced as part of Budget 2024. Our ‘
At a glance’ document provides a brief outline of the most relevant issues arising out of Finance (No. 2) Bill 2023. Please see Budget 2024 coverage in our
Tax News Budget 2024 special newsletter for details not covered in this summary. The Bill is expected to be enacted by Christmas.