United Kingdom - Finance Act 2011
- United Kingdom
- D. Roxburgh
- European Taxation, 2011 (Volume 51), No 12
- 8 November 2011
This note deals with the Finance Act 2011, which became law on 19 July 2011 and substantially enacted the clauses in the Finance (No. 3) Bill 2011, many of which had already been the subject of consultation. The note covers in detail those provisions that are of most relevance and importance for tax practitioners and gives section references for the provisions whether within or outside the scope of the note.