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Division RECOGNITION EXEMPTIONS (PARAGRAPHS B3–B8)F1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 5A lessee may elect not to apply the requirements in paragraphs 22–49 to:
  2. 6Division 6
  3. 7If a lessee accounts for short-term leases applying paragraph 6, the lessee shall consider the lease to be a new lease for the purposes of this Standard if:
  4. 8Division 8

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 54A (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(a)) (with transitional provision in reg. 20(2)); 2020 c. 1, Sch. 5 para. 1(1)