ACCA Applied Skills · Taxation (UK) · Principal sources of revenue law and practice
Which of the following Finance Acts will be examined in TX-UK in exams falling within the period 1 June 2026 to 31 March 2027 and in June 2027?
Finance Act 2025 is examined in TX-UK for sittings from 1 June 2026 to 31 March 2027 and in June 2027. It is the Act passed in the previous year, having received Royal Assent on 20 March 2025.
- AFinance Act 2024
- BFinance Act 2025Correct
- CFinance Act 2026
- DFinance Act 2023
Explanation
The examinable documents state that exams from 1 June 2026 to 31 March 2027 and in June 2027 examine the Finance Act 2025, which received Royal Assent on 20 March 2025. Finance Act 2024 is the previous year's Act and is not examined in this period.
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