MPs have approved a slimmed-down Budget to ensure tax and spending measures are in place before the UK Parliament stops for the General Election.

Some of the tax avoidance proposals announced by Philip Hammond, the Chancellor, in March were among the policies removed, including a crackdown on "enablers" with the introduction of a new penalty.

However, moves to introduce a sugar tax on soft drinks with the most added sugar from April 2018 are among the parts of the Finance Bill to survive.

The Government agreed with other parties to remove parts of the legislation to guarantee its progress before next week's dissolution.

The Tories will seek to reintroduce these changes to the tax system at the next Budget should they retain power on June 8.

Speaking before MPs gave the Bill an unopposed Third Reading, Jane Ellison, the Treasury Minister said: "The Bill before us is proceeding on the basis of consensus. A number of key policy changes to the tax system, such as measures to tackle tax avoidance, are not proceeding now and will be brought forward in a Finance Bill at the first opportunity after the election.

"However, even in its shortened form, the Bill takes action in three areas that have been consistent priorities in our changes to the tax system."

Ms Ellison said this includes action to reduce the deficit and raise funds for public services, making the tax system fairer and also introducing the sugar tax.

"This Bill marks an important step in tackling childhood obesity by legislating for the soft drinks industry levy," she added.

The Bill will undergo further scrutiny in the House of Lords before it can become law.

Among the other measures to be dropped from the Bill were plans to push businesses and self-employed people to file multiple digital tax returns each year.

The move had been criticised, including by a number of Conservative MPs who felt it placed an extra burden on small businesses.