OpenLegislation

Division TERMINATION BENEFITSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 159Division 159
  2. 160Division 160
  3. 161The form of the employee benefit does not determine whether it is provided in exchange for service or in exchange for termination of the employee’s employment. Termination benefits are typically lump sum payments, but sometimes also include:
  4. 162Indicators that an employee benefit is provided in exchange for services include the following:
  5. 163Division 163
  6. 164Division 164
  7. Recognition
  8. Measurement
  9. Disclosure

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