Finance Bills not arising from Budgets and out-of-turn Budgets

36.35In any case where the dissolution is expected or decided upon soon after a Budget takes place, negotiations between parties often result in some provisions of a Finance Bill being dropped where they are not covered by provisional collection of taxes resolutions (on which see para 36.36 ).1 In such cases, it is most common for Ways and Means resolutions to be introduced in the subsequent Parliament to serve as founding resolutions for a subsequent Finance Bill which does not arise from a Budget.2 In such cases, a single day debate generally takes place.3 In other cases, in contrast, a second Budget has taken place following a General Election, leading to a subsequent Finance Bill.4 In September 2010 (the previous Budget statement having been made in June), notice was given of further resolutions, including an ‘Amendment of the law’ resolution, which were agreed to after a brief debate, and a second Finance Bill was ordered to be brought in.5


  1. 1. For example, Votes and Proceedings, 25 April 2017.
  2. 2. CJ (1974–75) 65; ibid (1997–98) 92; ibid (2005–06) 28–38; Votes and Proceedings, 6 September 2017.
  3. 3. HC Deb (6 September 2017) 628, cc 196–255. In 2005 certain resolutions were re-introduced following a dissolution and agreed to without debate, ibid (2005–06) 434, c 826.
  4. 4. CJ (1979–80) 49; ibid (2010–12) 46; Votes and Proceedings, 8 July 2015. A Budget also took place in July 1997, the first Budget since November 1996, but presaging a return to Spring Budgets: CJ (1997–98) 87.
  5. 5. HC Deb (2010–12) 515, cc 906–11; CJ (2010–12) 172–74.