As has been previously announced, the Government will introduce a Finance Bill following the autumn Budget.
In line with the approach to tax policy making, set out in the 2010 ‘Tax Consultation Framework’, the Government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament.
The Government will publish draft clauses for the Finance Bill on Wednesday 13 September 2017, along with accompanying explanatory notes, tax information and impact notes and other supporting documents.
The consultation on the draft clauses will be open until Wednesday 25 October 2017.
This statement has also been made in the House of Lords