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Division Share-based payment arrangements involving equity instruments of the parentF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. B51Division B51
  2. B52Therefore, the second issue concerns the following share-based payment arrangements:
  3. A parent grants rights to its equity instruments to the employees of its subsidiary (paragraph B52(a))
  4. A subsidiary grants rights to equity instruments of its parent to its employees (paragraph B52(b))

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. 24 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)