The Finance Bill will be published on 19 March. Explanatory notes on the Bill will be available in the Vote Office and the Printed Paper Office and placed in the Libraries of the House on that day. Copies of the explanatory notes will also be available on GOV.UK.
As usual, a full copy of the Budget resolutions will be made available after the Chancellor’s Budget statement on 11 March. This includes resolutions made under the Provisional Collection of Taxes Act 1968 for those measures that are expected to come into effect ahead of Finance Bill Royal Assent.
In line with the approach to tax policy making set out in the Government’s documents ‘Tax Policy Making: a new approach’, published in 2010, and ‘The new Budget timetable and the tax policy making process’, published in 2017, the Government published draft legislation for Finance Bill 2020 on 11 July 2019, which is available at https://www.gov.uk/government/collections/finance-bill-2019-20.
The Government remains committed to legislating those measures published in July 2019, subject to confirmation at Budget 2020.
This statement has also been made in the House of Lords