This book details the legislative changes enacted by the Finance Act of 1997 in the United Kingdom. It serves as the official record of tax and financial law adjustments for that fiscal year. The Act consolidates and amends existing financial legislation, introducing new provisions and modifying others to reflect the government's economic policies.

As an official government publication, the Finance Act 1997 is primarily a reference document for legal professionals, accountants, and government bodies. Its reception is measured by its accuracy, comprehensiveness, and clarity in codifying financial law. It is regarded as an authoritative source for understanding the tax landscape of the United Kingdom for the year 1997.