We will be closed from 5pm BST on Thursday 2nd April for the Easter bank holidays, re-opening at 8.30am BST on Tuesday 7th April. Any orders placed during this period will be processed when we re-open.

These explanatory notes relate to the Finance (No. 3) Bill as introduced intoParliament on 1 November 2018. They have been prepared by HM Revenue and Customs and HM Trasury in order to assist the reader in understanding the Bill. They do not form part of the Bill and have not been endorsed by Parliament.