Finance Act 1997

Finance Act 1997
	Parliament of the United Kingdom
Text of the Finance Act 1997 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Finance Act 1997 is an Act of the Parliament of the United Kingdom enacting the 1997 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.

The rules governing the various taxation methods are contained within the relevant taxation acts. (For instance Capital Gains Tax Legislation is contained within Taxation of Chargeable Gains Act 1992). The Finance Act details amendments to be made to each one of these Acts.

References

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Finance Acts of the UK
Finance Acts 1980-1999	1980 1981 1982 1983 No.2 1984 1985 1986 1987 No.2 1988 1989 1990 1991 1992 No.2 1993 1994 1995 1996 1997 No.2 1998 1999
Finance Acts 2000-present	2000 2001 2002 2003 2004 2005 No.2 2006 2007 2008 2009 2010 No.2 No.3 2011 2012 2013 2014 2015 No.2 2016 2017 No.2 2018