Division Determining the nature of the entity's promiseF1
United Kingdom Repealed
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- B57Division B57
- B58The nature of an entity's promise in granting a licence is a promise to provide a right to access the entity's intellectual property if all of the following criteria are met:
- B59Division B59
- B59AAn entity's activities significantly affect the intellectual property to which the customer has rights when either:
- B60Division B60
- B61Division B61
- B62An entity shall disregard the following factors when determining whether a licence provides a right to access the entity's intellectual property or a right to use the entity's intellectual property:
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. 55 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)