The Finance Bill will be published on 11 March. Explanatory Notes on the Bill will be available in the Vote Office and the Printed Paper Office and placed in the Libraries of both Houses 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 3 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 2021 on 21 July 2020 and 12 November 2020, which is available on GOV.UK. The Government remains committed to legislating those measures published in July and November 2020, subject to confirmation at Budget in the usual way.
This statement has also been made in the House of Lords