Under the terms of the Acts of Union, the Kingdoms of England and Scotland merged to form the Kingdom of Great Britain, with a single parliament and government based in Westminster.

The Acts of Union refer to two acts of Parliament, one by the Parliament of Scotland in March 1707, followed shortly thereafter by an equivalent act of the Parliament of England. They put into effect the international Treaty of Union agreed on 22 July 1706, which politically joined the Kingdom of England and Kingdom of Scotland into a single "political state" named Great Britain, with Queen Anne as its sovereign. The English and Scottish acts of ratification took effect on 1 May 1707, creating the new kingdom, with its parliament based in the Palace of Westminster.

Great Britain, also known as the Kingdom of Great Britain, was a sovereign state in Western Europe from 1707 to the end of 1800. The state was created by the 1706 Treaty of Union and ratified by the Acts of Union 1707, which united the Kingdom of England and the Kingdom of Scotland to form a single kingdom encompassing the whole island of Great Britain and its outlying islands, with the exception of the Isle of Man and the Channel Islands. The unitary state was governed by a single parliament at the Palace of Westminster, but distinct legal systems—English law and Scots law—remained in use, as did distinct educational systems and religious institutions, namely the Church of England and the Church of Scotland remaining as the national churches of England and Scotland respectively.

The Parliament of Great Britain was formed in May 1707 following the ratification of the Acts of Union by both the Parliament of England and the Parliament of Scotland. The Acts ratified the treaty of Union which created a new unified Kingdom of Great Britain and created the parliament of Great Britain located in the former home of the English parliament in the Palace of Westminster, near the City of London. This lasted nearly a century, until the Acts of Union 1800 merged the separate British and Irish Parliaments into a single Parliament of the United Kingdom with effect from 1 January 1801.