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The tax impact of the withdrawal of LIBOR and other benchmark rates

This measure introduces changes to the leasing provisions, as a result of the withdrawal of LIBOR (London Inter-bank Offered Rate).

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislationapplication/pdf Explanatory noteapplication/pdf The tax impact of the withdrawal of LIBOR and other benchmark rates

At a glance

TypePolicy paper

First published12 Nov 2020

Last updated12 Nov 2020

Organisations

HM Revenue & Customs

Topics

International tax

Source

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