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Division DETERMINING WHAT IS PART OF THE BUSINESS COMBINATION TRANSACTION (APPLICATION OF PARAGRAPHS 51 AND 52)F1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Acquirer share-based payment awards exchanged for awards held by the acquiree’s employees (application of paragraph 52(b))
  2. Equity-settled share-based payment transactions of the acquiree

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