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Legislation

Finance Act 2021

Crossheading Banking

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Section 132 Replacement of LIBOR with incremental borrowing rate
Section 133 Tax consequences of reform etc of LIBOR and other reference rates
Section 134 Powers of the Treasury to amend legislation relating to banks

PART 4 Miscellaneous and final
Crossheading Banking

Crossheading Banking

From legislation.gov.uk

Contents

Section 132 Replacement of LIBOR with incremental borrowing rate
Section 133 Tax consequences of reform etc of LIBOR and other reference rates
Section 134 Powers of the Treasury to amend legislation relating to banks