The Finance Act 2012 is an Act of the Parliament of the United Kingdom enacting the 2012 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.

The rules governing the various taxation methods are contained within the relevant taxation acts.

(For instance Capital Gains Tax Legislation is contained within Taxation of Chargeable Gains Act 1992).