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Division LESSORF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Classification of leases (paragraphs B53–B58)
  2. Finance leases
  3. Operating leases
  4. Disclosure

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)