Status: You are viewing the version of the handbook as on 2019-09-14.

LR TR 14 Transitional Provisions in relation to DTR 7.3 (Related party transactions)

1(1)

(2) Material to which the transitional provision applies

(3)

(4) Transitional provision

(5) Transitional provision: dates in force

(6) Handbook provision: coming into force

1.

LR 9.2.6CR

LR 9.2.6DR

LR 15.4.1R

LR 21.4.1R

R

A commercial company, closed-ended investment fund or sovereign controlled commercial company with equity shares that have a premium listing on 10 June 2019 is only required to comply with LR 9.2.6CR and LR 9.2.6DR from the start of the financial year beginning on or after 10 June 2019.

From 10 June 2019 to 31 December 2020

10 June 2019

2.

LR 14.3.25R

LR 14.3.26R

R

A company that has a standard listing of equity shares (other than an open-ended investment company) on 10 June 2019 is only required to comply with LR 14.3.25R and LR 14.3.26R from the start of the financial year beginning on or after 10 June 2019.

From 10 June 2019 to 31 December 2020

10 June 2019

3.

LR 21.8.17AR

LR 21.8.17BR

R

A sovereign controlled commercial company with certificates representing shares that have a premium listing on 10 June 2019 is only required to comply with LR 21.8.17AR and LR 21.8.17BR from the start of the financial year beginning on or after 10 June 2019.

From 10 June 2019 to 31 December 2020

10 June 2019