The draft version of the Finance Bill 2011 has been published three months ahead of the laws coming into effect.
The publication date will provide businesses with time in which to prepare for the changes.
Previously, legislation was not presented until after the spring Budget, but now the draft version of the laws has been issued three months in advance of the actual Finance Bill.
The draft version of the Bill includes measures intended to simplify the corporate tax system and to reform the way in which pensions are treated for tax purposes.
