Which Finance Act will be examinable in papers T9 (UK), F6 (UK) and P6 (UK) in June and December 2011?
Finance Act (No 1) 2010 and Finance Act (No 2) 2010 will be examinable in the June and December 2011 exam sessions. There is an annual cut-off date for examinable legislation of 30 September for these papers, which means that legislation passed before 30 September 2010 will be examinable in June and December 2011. However, to provide publishers, tuition providers and students with certainty and clarity, should there be a Finance Act (No 3) 2010 passed before 30 September 2010, this will NOT be examinable in June and December 2011.