Finance Act 2012

Finance Act 2012

Act of Parliament
Parliament of the United Kingdom
Long title	An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
Citation	2012 c. 4
Territorial extent	United Kingdom
Dates
Royal assent	8 April 2012
Commencement	8 April 2012
Other legislation
Amends	Customs and Excise Management Act 1979 Betting and Gaming Duties Act 1981 Inheritance Tax Act 1984 Social Security Contributions and Benefits Act 1992 Social Security Administration Act 1992 Social Security Contributions and Benefits (Northern Ireland) Act 1992 Social Security Administration (Northern Ireland) Act 1992 Value Added Tax Act 1994 Capital Allowances Act 2001 National Health Service Act 2006 National Health Service (Consequential Provisions) Act 2006 Constitutional Reform and Governance Act 2010
Amended by	Co-operative and Community Benefit Societies Act 2014 Finance Act 2015 Sentencing Act 2020
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended
Text of the Finance Act 2012 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Finance Act 2012 (c. 4) is an act of the Parliament of the United Kingdom enacting the 2012 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.

External links

• Text of the Finance Act 2012 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
• Text of the Finance Act 2012 as originally enacted or made within the United Kingdom, from legislation.gov.uk.