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On 6 September 2017, the UK government published updated explanatory notes that give a brief description of each of the resolutions that will be included in the second 2017 Finance Bill. Most of the resolutions are for policies previously announced but were ultimately removed from the first 2017 Finance Bill, which received Royal Assent in April ({News-2017-05-02/A/8-previous coverage}). This includes the new loss relief provisions, interest deduction restrictions, and others, which will apply with retrospective effect. In total, 48 resolutions are described in the explanatory notes.