United Kingdom - Finance (No. 2) Act 2015
- United Kingdom
- D. Roxburgh
- European Taxation, 2016 (Volume 56), No 2/3
- 15 January 2016
The Summer Finance Bill 2015 was made law as the Finance (No. 2) Act 2015 on 18 November 2015. This note covers those provisions of the Act that are of most relevance and importance for tax practitioners dealing with business matters and provides section references for the remainder.