UK Act of Parliament 2025 United Kingdom

Finance Act 2025

What this means for your business

1 obligations
1 penalties
1 can imprison
1 guides
Enforced by
The Crown Estate, Crown Estate Scotland, OPSS, APHA, Forestry Commission, Natural England
Applies to
United Kingdom
On this page
1 compliance obligation, 1 practical guide
Read full text on legislation.gov.uk

What you must do

1 compliance obligation under this legislation — 1 can result in imprisonment.

Offences and prohibitions 1

Fail to comply with or hinder a direction under section 2

2 years imprisonment

If your steel company (or anyone acting for it) does not follow a direction issued under section 2 of the Act, or tries to stop the company from following that direction, you commit a criminal offence. The same applies if you ignore a specific requirement set out in section 3(4)(d). On conviction you can be sentenced to up to two years in prison and face an unlimited fine, whether tried in the Crown Court or, for less serious cases, in the magistrates’ court.

Any Person s.4 Environment Agency

Penalties for non-compliance

1 penalty under this legislation. 1 can result in imprisonment. 1 carry an unlimited fine.

Prison risk

Fail to comply with or hinder a direction under section 2

Unlimited fine and/or 2 years imprisonment

Either way s.4 Penalises: Fail to comply with or hinder a direction …

Practical guidance

Our guides explain how to comply with the requirements above.

Convert farm buildings to holiday accommodation

How to get planning permission, meet building regulations, and understand the post-April 2025 tax treatment when converting agricultural buildings to …

Sections and provisions

10 classified provisions from this legislation.

1 Offences and penalties 5 Powers 2 Definitions

Offences and penalties 1

Powers 5

  • s.2 Directions about use of assets
  • s.3 Breach of directions: power to take control of assets
  • s.5 Injunctions
  • s.6 Indemnities
  • s.7 Compensation scheme

Definitions 2

  • s.1 Meaning of “steel undertaking” steel undertaking
  • s.9 Interpretation group undertaking shadow director steel undertaking