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Finance (No.2) Act 2017 enacted

Finance (No.2) Act 2017 enacted

Finance (No. 2) Bill 2017 received Royal Assent on 16 November.


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On 16 November, following its journey through the House of Lords, Finance (No.2) Bill 2017 received Royal Assent, and was enacted as Finance (No.2) Act 2017. The measures in the Act are now law, and implement the new corporate interest restriction regime (start date 1 April 2017), reforms to the use of corporation tax losses (start date 1 April 2017), hybrid and other mismatches (start date 1 January 2017), deemed domicile changes (start date 6 April 2017) and employment income provided through third parties (start date 5 April 2019).

To see the Act as enacted, click here.

For further information please contact:

Sharon Baynham

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