The Finance Act 1997 is an Act of the Parliament of the United Kingdom enacting the 1997 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
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