According to an announcement of 20 July 2017 in Hansard the Ways and Means Resolutions relating to the Finance Bill (No. 2) 2017 are to be submitted to the House of Commons for approval on 6 September 2017. The Bill is expected to be published around that time. The Finance Bill (No.2) 2017 is necessary owing to the changes in the parliamentary timetable caused by the general election of June 2017. Many of the measures in the Bill when passed will apply as from April 2017.
The Notes of the Finance Bill resolutions have already been published. Among measures included in the Bill are the corporate interest restriction and changes to the rules on group relief and carried forward losses for corporation tax purposes. There are also some changes to the rules on hybrid and other mismatches.
