ARCHIVED: This Practice Note has been archived and is not maintained.

This Practice Note contains information on the Finance Act 2023 (FA 2023) and the Finance (No 2) Act 2023 (F(No 2)A 2023), which received Royal Assent on 10 January 2023 and 11 July 2023 respectively. It is being retained for historic interest as it tracks the passage of the two pieces of legislation from publication in draft through Parliament to their publication as Acts, explains the key provisions and highlights key events and documents including published amendments relevant to the progress of the legislation.

This tracker is split into three parts:

1. •

   Progress of FA 2023 and F(No 2)A 2023

2. •

   FA 2023—measure by measure, and

3. •

   F(No 2)A 2023—measure by measure

For an overview of the provisions in draft Autumn Finance Bill 2022 (AFB 2022), which was enacted as Finance Act 2023, see News Analysis: Publication of Autumn Finance Bill 2022.

For an overview of the draft of some of the provisions that were subsequently included