Closed consultation

Corporate interest restriction - consultation on leases

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A consultation on the options for amendments to the Corporate Interest Restriction rules.

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Consultation description

Options for legislative changes required to ensure the Corporate Interest Restriction rules in Part 10 Taxation (International and Other Provisions) Act (‘TIOPA’) 2010 work as intended following the proposed repeal of section 53 Finance Act 2011 and the introduction of the new lease accounting standard IFRS16 with a mandatory implementation date of 1 January 2019.


Corporate Interest Restriction: Tax response to accounting changes for leasing

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Published 1 December 2017