The Finance Act 2010 (c. 13) is an act of the Parliament of the United Kingdom enacting the March 2010 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.
(For instance Capital Gains Tax legislation is contained within Taxation of Chargeable Gains Act 1992).
Charitable tax benefits (for example Gift Aid) were extended to charities within EU member states, Norway and Iceland, rather than those just inside the UK.