OpenLegislation

Division Hedged items (paragraphs 78–84)F1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Qualifying items (paragraphs 78–80)
  2. Designation of financial items as hedged items (paragraphs 81 and 81A)

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 16 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)