The second Finance Bill of 2015–16 was also published last month. The Bill had its first and second reading in Parliament before the summer recess. Royal Assent might reasonably be expected sometime after Parliament returns on 7 September.

This Bill includes the expected mixture of pre-election provisions held over from the first Finance Act of 2015, new measures which were part of the Government’s election manifesto pledges and some of the Summer Budget announcements.