OpenLegislation

Division DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITYF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 27A parent shall determine whether it is an investment entity. An investment entity is an entity that:
  2. 28In assessing whether it meets the definition described in paragraph 27, an entity shall consider whether it has the following typical characteristics of an investment entity:
  3. 29Division 29
  4. 30Division 30

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