The Autumn Finance Bill was published on 22 November 2022 – see details in our post here.
HM Treasury has explained how this Bill fits into the expected legislative framework:
“The Autumn Finance Bill 2022 had its first reading today (Tuesday, 22 November) and will follow the normal legislative path through Parliament.”
- “The main Spring Finance Bill 2023 will follow the spring Budget in the usual way, for remaining tax measures needed ahead of April 2023.”
The Bill published on 22 November 2022 will become Finance (No. 2) Act 2022 (see clause 12).
The ICAEW has published a more detailed summary of “What to expect from the two Finance Bills”.