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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 1 June 2015 - onwards
  Version 2 of 2    

Regulation 17 Acquisition and merger accounting

Revoked from 1 June 2015

(1) The provisions set out in Regulations 18 to 22 shall apply where an undertaking becomes a subsidiary undertaking of the parent undertaking.

(2) The event described in paragraph (1) is referred to in those provisions as an "acquisition", and references to the "undertaking acquired" shall be construed accordingly.

Comparing proposed amendment...