Home FCA Handbook DTR DTR 2 DTR 2.1 Introduction and purpose
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DTR 2.1 Introduction and purpose

Introduction

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An issuer should be aware that matters that fall within the scope of this chapter may also fall within the scope of:

  1. (1)

    the market abuse regime set out in the Market Abuse Regulation;

  2. (2)

    Part 7 (Offences relating to Financial Services) of the Financial Services Act 2012 relating to misleading statements and practices;

  3. (3)

    Part V of the Criminal Justice Act 1993 relating to insider dealing; and

  4. (4)

    the Takeover Code.

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An issuer that is involved in a matter which also falls within the scope of the Takeover Code should be mindful of its obligations under the Market Abuse Regulation.

Purpose

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The purpose of this chapter is to:

  1. (1)

    promote prompt and fair disclosure of relevant information to the market; and

  2. (2)

    give guidance on aspects relating to disclosure of such information, including the circumstances allowing delayed disclosure.