Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

LR TR 14A Transitional Provisions in relation to climate-related financial disclosures under LR 9.8.6R(8)

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 9.8.6R(8))

R

LR 9.8.6R(8) applies in relation to a financial year of a listed company beginning on or after 1 January 2021.

From 21 December 2020

21 December 2020